The Government of Himachal Pradesh has introduced the Indian Stamp (Himachal Pradesh Second Amendment) Bill, 2026, proposing to further amend the Indian Stamp Act, 1899 in its application to Himachal Pradesh. The Bill proposes to substitute the existing Schedule I-A of the Indian Stamp Act, 1899, containing the rates of stamp duty applicable to specified instruments in the State.
The proposed substituted Schedule I-A revises/sets out stamp duty rates for various instruments, including acknowledgements of debt, administration bonds, adoption deeds, affidavits and agreements or memoranda of agreements. For example, the proposed duty on an adoption deed is ₹2,000, while agreements relating to construction of a building/development agreements would attract 2% of the market value, subject to a maximum of ₹10,000. Agreements to sell immovable property would attract ₹1,000 plus 2% of the market value, adjustable towards stamp duty at the time of conveyance.
The Bill therefore primarily seeks to restructure the State-specific Schedule I-A and the corresponding stamp duty rates on specified instruments under the Indian Stamp Act, 1899. As the document provided is a Bill as introduced in the Legislative Assembly, the proposed rates should be treated as proposed amendments unless and until the Bill is enacted and brought into force.
[Bill No. 12 of 2026]
