The Government of Uttar Pradesh on January 08, 2026, remit the stamp duty exceeding the extent of the amount chargeable on the gift deed.
A gift deed whereby the donor transfers immovable property by way of gift to the following family members son, daughter, father, mother, husband, wife, daughter-in-law (wife of son), real brother, in case of deceased real brother to his widow, real sister, son-in-law (husband of daughter), or grandson/granddaughter (son/daughter of son/daughter), the Maximum Stamp Duty will be Rs. Rs. 5,000/-.
If any property received by the instrument of a gift deed availing such exemption is being gifted by the recipient within five years from the date of registration, the gift of the said property shall not be covered under this notification.
This notification shall apply only to gifts made by a natural person to natural person. The provisions of this notification shall not be effective to any legal/juristic person such as a firm, company, trust, or institution, either as donor or donee, or to any property owned by such entities.
Only the gift of residential, agricultural, commercial and industrial properties will be covered under this notification. Gifts of any other type of property shall not fall within the provisions of this notification.
[Notification No. 01/2026/26/ XCIV-2&2026-700(29)-2021]
