The Government of Nagaland on March 23, 2026, issued the Nagaland e-Stamping Rules, 2026.
The following has been stated:
• The rules establish a digital mechanism for payment and management of stamp duty in the State under the Indian Stamp Act, 1899. The rules recognize electronically generated e-stamp certificates as legally valid instruments equivalent to traditional stamp papers.
• A Central Record Keeping Agency (CRA) will operate and maintain the electronic stamping system, while Authorized Collection Centres (ACCs) will be permitted to collect stamp duty and issue e-stamp certificates with government approval. Each certificate will contain unique security features such as identification numbers, barcodes, and authentication details to prevent duplication and misuse.
• Registering authorities are empowered to verify and lock e-stamp certificates online after registration to ensure they cannot be reused.
• The rules also provide procedures for cancellation of spoiled or unused certificates, maintenance of digital records, audit and monitoring requirements, and system security measures, including watermarking and barcode technology.
[Notification no. - FIN/REV/STAMP/11/1/2025]
