The Government of Goa, on March 30, 2026, issued the Indian Stamp (Goa Amendment) Ordinance, 2026, further to amend the Indian Stamp Act, 1899, as in force in the State of Goa.
The following has been stated: -
•Under the Indian Stamp Act, 1899 (as applicable in Goa), a new clause is added for conveyance in company mergers, demergers, or reconstructions.
•Applies to transactions approved under the Companies Act, 1956 and Companies Act, 2013.
•Stamp duty fixed at 5% of market value/consideration, capped at ₹10 crore.
It shall come into force at once.
The detailed notification is given in the document below.
[Notification No.: 8/1/2026-LA/120]
