The Government of Odisha on May 14, 2026, issued the Indian Stamp (Odisha Amendment) Ordinance, 2026 to further amend the Indian Stamp Act, 1899 In Its Application to the State of Odisha.
The following has been stated:
• In the Schedule I-A, of the Indian Stamp Act, 1899 —
(a) In Article 23, for the entries appearing in column (3) under clause (c) the following entries shall be substituted, namely :—
“Five per centum of the amount Provided that —
(a) Where the promoter executes the deed of transfer of apartment along with its corresponding and proportionate share in common areas and facilities in favour of the allottee or transferee in pursuance of the agreement to sale, the duty chargeable on the instrument shall be five per centum of the amount.
(b) Where the promoter executes the deed of transfer of common areas and facilities in favour of the association of allottees, the duty chargeable on such instrument shall be rupees fifty thousand.”.
[Notification No. 7005─I-Legis-7/2026/L]
