The Government of Uttar Pradesh on November 19, 2025, issued the notification regarding the remitting of the stamp duty chargeable on certain lease deeds.
The following has been stated namely: -
• The Governor of Uttar Pradesh, using powers under Section 9(1)(a) of the Indian Stamp Act, 1899, grants a temporary remission of stamp duty.
• The remission applies for six months.
• The remission covers stamp duty on lease deeds under Article 35 of Schedule I-B of the Indian Stamp Act as applicable in Uttar Pradesh.
• The concession does NOT apply to toll leases or mining lease agreements.
• Revised Maximum Stamp Duty: Based on the average annual rent, the maximum stamp duty is capped at:
o Up to ₹2,00,000: ₹500 (up to 1 year), ₹1,500 (1–5 years), ₹2,000 (5–10 years)
o ₹2,00,001–₹6,00,000: ₹1,500, ₹4,500, ₹7,500
o ₹6,00,001–₹10,00,000: ₹2,500, ₹6,000, ₹10,000
[Notification No. 18/2025/1429/94-2-2025-700(62)/2023]
