Brief Overview:

The Government of Gujarat has notified the Gujarat Stamp (Amendment) Act, 2025 (“Amendment Act”) to amend the Gujarat Stamp Act, 1958 (“Principal Act”).

Below are some of the key points of the Amendment Act –

1) The Amendment Act has widened the ambit of the definition of ‘Conveyance’ under the Principal Act, to include inter alia order in respect of amalgamation, arrangement, merger, demerger or reconstruction of companies, made by the National Company Law Tribunal under Section 31 of the Insolvency and Bankruptcy Code, 2016.

2) Pursuant to the amended definition of ‘instrument’, ‘copies’ and ‘extracts’ of original documents are now treated as original document in the absence of the same.

3) Agreement or memorandum or agreement in relation to deposit of title deeds and power of attorney authorising to sell or transfer immovable property without consideration or without showing any consideration would now attract 40% surcharge under Section 3A of the Principal Act.

4) From commencement of the Amendment Act, liability to pay proper stamp duty to be on banks, financial institutions, non-banking finance company, housing finance company or alike, for execution of documents.

5) Revision in stamp duty rates:

Key Takeaways:

The Amendment Act brings comprehensive reforms to enhance property rights, reduce stamp duty evasion, and ensure proper revenue collection. Further, the Amendment Act has increased the thresholds for key financing and security related instruments.

For further details, please see:  

Gujarat Stamp (Amendment) Act, 2025

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