The Ministry of Law and Justice, on September 18, 2026, has promulgated the Indian Stamp (Andaman and Nicobar Islands Amendment) Regulation, 2026 under Article 240 of the Constitution. The Regulation amends the Indian Stamp Act, 1899 as applicable to the Union territory of Andaman and Nicobar Islands and extends to the whole Union Territory. It will come into force on a date to be appointed by the Administrator through notification in the Official Gazette.
The Regulation makes extensive amendments to the Stamp Act, including replacing references to “Schedule I” with “the Schedule” and introducing a revised framework for determining stamp duty on instruments executed in or relating to property or matters in the Union Territory. It also replaces several legacy amounts expressed in “naye paise” with ₹1, including provisions under Sections 11, 31, 32, 34, 40, 41, 47, 53, 54, 69, 74 and 78. A new Section 78A provides that where the total duty or allowance is not a multiple of ₹1, it shall be rounded up to the next higher rupee.
A new Section 75A validates actions, duties, notifications and rules undertaken under the earlier Section 75, notwithstanding judgments or orders to the contrary, and provides retrospective validation as specified in the Regulation. Most significantly, Schedule I is substituted with a new Schedule setting out the instruments and corresponding stamp duties applicable in the Union Territory. The extract provided begins the revised Schedule but does not contain its complete entries, so the specific revised rates for individual instruments cannot be determined from the supplied text.
[Regulation No. 13 of 2026]
