The Government of Bihar on July 23, 2026, issued the Indian Stamp (Bihar Amendment) Bill, 2026 to further amend the Indian Stamp Act, 1899.
The following amendments have been stated:
• Substitution of section 47 A(1) of the Indian Stamp Act, 1899.
A(1) is substituted as under:-
"If the Registering Officer appointed under the Registration Act, 1908, while registering a document relating to transfer, conversion, exchange, gift, partition, lease or settlement of any property, finds that the classification, location and/or the measurement and/or type of structure thereon is incorrect or that the market value of the property is lower than the rate stated in the Guideline Register of Estimated Minimum Values prepared under the provisions of this Act, he shall, before registering such document, refer the matter to the Collector/Assistant Inspector General of Registration for determining the correct market value of the property and the correct stamp duty payable thereon."
• Amendment of section 47A(3) of the Indian Stamp Act, 1899.-
The words "2 years" used in section 47A(3) of the said Act shall be substituted by the words "4 years" and "Collector" is replaced by Collector/Assistant Inspector General of Registration.
• Substitution of section 47A(7) of the Indian Stamp Act, 1899.
Section 47A(7) is substituted as under:-
If after determination of the fair market value, it is discovered that the parties have wilfully concealed/given any false or misleading information about the description of the property, its market value or any other facts and circumstances having a bearing on the stamp duty payable (as required under Section 27 of the Indian Stamp Act, 1899 as amended by the Indian Stamp (Bihar Amendment) Act, 1988), the Collector/Assistant Inspector General of Registration or the appellate authority in case of an appeal, may, in addition to the deficiency stamp duty and the fixed normal stamp duty, impose a penalty equal to 100% (one per cent) of the stamp duty."
• Amendment of sub-section (8) of section 47-A of the Indian Stamp Act, 1899. A proviso is added to sub-section (8) of section 47-A of the said Act, as follows:-
Provided that the total amount of interest so charged shall, in no case, be less than the stamp duty, the amount should not exceed Rs.
[Notification No. 23/2026]
