The Government of Bihar, on August 20, 2026, issued the Indian Stamp (Bihar Amendment) Act, 2026, to further amend the Indian Stamp Act, 1899.
The following has been stated:
• Substitution of Section 47A(1) of the said Act is substituted as follows:- "If, while registering a document relating to the transfer, conversion, exchange, gift, partition, lease, or settlement of a property, the registering officer appointed under the Registration Act, 1908, is of the opinion that the classification, location, and/or the dimensions of the building thereon and/or the type of structure has been incorrectly stated, or that the market value of the property has been declared at a rate lower than that specified in the Guidelines Register of the estimated minimum values prepared under the rules of this Act, then, before registering such a document, he shall refer the matter to the Collector/AIG to determine the correct market value of the property and the correct stamp duty payable thereon.”
• Amendment of Section 47A (3) - The words "2 years" used in Section 47A (3) of the Act are substituted with the words "4 years" and “Collector” is substituted with the words “Collector/AIG”.
Please refer to the document attached below for more details.
