UP First Amendment to IT and ITeS Policy 2022

Sep 08, 2026 | by TeamLease RegTech Legal Research Team

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Industry Specific ComplianceThe Government of Uttar Pradesh (UP), on August 31, 2026, approved the First Amendment to the Uttar Pradesh Information Technology and Information Technology Enabled Services (IT and ITeS) Policy, 2022, revising and extending the existing policy framework. The amended policy seeks to strengthen Uttar Pradesh as a global IT hub, promote investment, innovation, employment and regional development, and support enterprises of different sizes.

The amended policy provides for development of IT Parks, IT Cities and co-working spaces, Centres of Excellence, R&D and skill-development initiatives. For greenfield IT Parks, the State Government provides 25% support on eligible capital expenditure up to ₹20 crore, along with 100% exemption from stamp duty on purchase/lease of land by the developer and support for external infrastructure and clearances. IT Parks with investments exceeding ₹500 crore may receive enhanced land rebate and capital subsidy, subject to the prescribed conditions and State Cabinet approval.

The policy also contains a broad package of fiscal and non-fiscal incentives for IT/ITeS units, including capital and operating subsidies, land and stamp-duty benefits, interest subsidy, EPF/employment-generation support, recruitment assistance, certification and patent-filing incentives, WFH/payroll support, export-linked incentives, skill-development, relocation and internship assistance. The amended policy will remain valid for three years from the date of notification or until a new policy/amendment is introduced, whichever is earlier.

[Notification No. 41/2026/998/78-1-2026-78-01099/10/2026]


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