The Government of Rajasthan (GoR) on February 11, 2026, issued a notification under sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), in supersession of Notification No. F.2(9)FOfTax-Div.I/2001-Part dated 27.02.2002.
The notification provides that where a loan instrument is executed in continuation of an existing loan instrument, and the original instrument was duly stamped at the time of execution, stamp duty shall be levied only on the enhanced loan amount.
This measure has been introduced in the public interest to avoid double levy of stamp duty on the already stamped portion of the loan amount and to provide relief in cases of loan enhancement.
[Notification no. - F.4(2)FD/Tax/2026-131]
