The Government of Rajasthan, on February 11, 2026, issued the Rajasthan Finance Bill, 2026.
The following has been stated: -
•The Bill declares certain clauses to take immediate effect under the Rajasthan Provisional Collection of Taxes Act, 1958, in public interest.
•It broadens the definition of “Conveyance” to include intangible property transfers, court orders, corporate restructuring, and rights like air/development/sub-surface rights.
•It clarifies that corporate restructuring instruments are taxable in Rajasthan if assets are located or documents are received in the state.
•It increases surcharge from 10% to 13% (with 10% for small-value instruments) and updates provisions on duty for immovable property instruments registered outside Rajasthan.
The detailed notification is given in the document below.
[Notification No.: Bill No. 3 of 2026]
