The Ministry of Law and Justice (MoLJ) on December 26, 2025, issued the Lakshadweep (Indian Stamp Amendment) Regulation, 2025 to further amend the Indian Stamp Act, 1899 in its application to the Union territory of Lakshadweep.
The following amendments have been stated:
• In section 3 of the principal Act, for the existing proviso, the following proviso shall be substituted, namely:––
“Provided that except as otherwise expressly provided in this Act and notwithstanding anything contained in clause (a) or clause (c) or the Schedule [as so substituted vide the Lakshadweep (Indian Stamp Amendment) Regulation, 2025], the amount indicated in that Schedule shall be the duty chargeable on the following instruments, namely:––
(a) every instrument mentioned in the Schedule [as so substituted vide the Lakshadweep (Indian Stamp Amendment) Regulation, 2025] as chargeable with duty under that Schedule which, not having been previously executed by any person, is executed in the Union territory;
(b) every instrument mentioned in the Schedule [as so substituted vide the Lakshadweep (Indian Stamp Amendment) Regulation, 2025] as chargeable with duty under that Schedule which, not having been previously executed by any person, is executed out of the Union territory,
on or after the date of commencement of the Lakshadweep (Indian Stamp Amendment) Regulation, 2025, and relates to any property situated or to any matter or thing done in the Union territory.”.
• In section 11 of the principal Act, in clause (a), for the words “ten naye paise”, the words “one rupee” shall be substituted.
• In section 31 of the principal Act, in sub-section (1), for the words “fifty naye paise”, the words “one rupee” shall be substituted.
• In section 32 of the principal Act, in sub-section (3), in clause (c) of the proviso, for the words “ten naye paise”, the words “one rupee” shall be substituted.
• In section 34 of the principal Act, for the words “ten naye paise”, the words “one rupee” shall be substituted.
• In section 40 of the principal Act, in sub-section (1), for the words “ten naye paise”, the words “one rupee” shall be substituted.
• In section 41 of the principal Act, for the words “ten naye paise”, the words “one rupee” shall be substituted.
• In section 47 of the principal Act, for the words “ten naye paise”, the words “one rupee” shall be substituted.
• In section 53 of the principal Act, in clause (c), for the words “ten naye paise”, the words “one rupee” shall be substituted.
• In section 54 of the principal Act, for the words “ten naye paise”, the words “one rupee” shall be substituted.
• After section 78 of the principal Act, the following section shall be inserted, namely:—
“78A. If the total amount of duty payable, or of allowance to be made, under this Regulation is not a multiple of one rupee, the total amount shall be rounded off to the next higher multiple of one rupee.”.
[Notification No. 20 of 2025]
