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EXTRAORDINARY
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PART II — Section 1
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PUBLISHED BY AUTHORITY
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No. 65]
NEW DELHI, FRIDAY, DECEMBER 26, 2025/PAUSHA 5, 1947 (Saka)
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Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 26th December, 2025/Pausha 5, 1947 (Saka)
THE LAKSHADWEEP (INDIAN STAMP AMENDMENT)
REGULATION, 2025
Promulgated by the President in the Seventy-sixth Year of the Republic of India.
A Regulation further to amend the Indian Stamp Act, 1899 in its application to the
Union territory of Lakshadweep.
In exercise of the powers conferred by article 240 of the Constitution, the
President is pleased to promulgate the following Regulation made by her:––
1. (1) This Regulation may be called the Lakshadweep (Indian Stamp
Amendment) Regulation, 2025.
(2) It extends to the whole of the Union territory of Lakshadweep.
Short title,
extent and
commencement.
No. 20 of 2025
सी.जी.-डी.एल.-अ.-26122025-268827
CG-DL-E-26122025-268827
2
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
Construction of
reference of
certain
expressions by
certain other
expressions.
Amendment of
section 3.
Amendment of
section 11.
Amendment of
section 31.
Amendment of
section 32.
Amendment of
section 34.
Amendment of
section 40.
Amendment of
section 41.
Amendment of
section 47.
Amendment of
section 53.
Amendment of
section 54.
(3) It shall come into force on such date as the Administrator of the Union
territory of Lakshadweep may, by notification in the Official Gazette, appoint.
2. Throughout the Indian Stamp Act, 1899 (hereinafter referred to as the
principal Act), for the word and letter “Schedule I”, the words “the Schedule” shall
be substituted.
3. In section 3 of the principal Act, for the existing proviso, the following
proviso shall be substituted, namely:––
“Provided that except as otherwise expressly provided in this Act and
notwithstanding anything contained in clause (a) or clause (c) or the Schedule
[as so substituted vide the Lakshadweep (Indian Stamp Amendment)
Regulation, 2025], the amount indicated in that Schedule shall be the duty
chargeable on the following instruments, namely:––
(a) every instrument mentioned in the Schedule [as so
substituted vide the Lakshadweep (Indian Stamp Amendment)
Regulation, 2025] as chargeable with duty under that Schedule which,
not having been previously executed by any person, is executed in the
Union territory;
(b) every instrument mentioned in the Schedule [as so
substituted vide the Lakshadweep (Indian Stamp Amendment)
Regulation, 2025] as chargeable with duty under that Schedule which,
not having been previously executed by any person, is executed out of
the Union territory,
on or after the date of commencement of the Lakshadweep (Indian Stamp
Amendment) Regulation, 2025, and relates to any property situated or to any
matter or thing done in the Union territory.”.
4. In section 11 of the principal Act, in clause (a), for the words “ten naye
paise”, the words “one rupee” shall be substituted.
5. In section 31 of the principal Act, in sub-section (1), for the words “fifty
naye paise”, the words “one rupee” shall be substituted.
6. In section 32 of the principal Act, in sub-section (3), in clause (c) of the
proviso, for the words “ten naye paise”, the words “one rupee” shall be substituted.
7. In section 34 of the principal Act, for the words “ten naye paise”, the words
“one rupee” shall be substituted.
8. In section 40 of the principal Act, in sub-section (1), for the words “ten naye
paise”, the words “one rupee” shall be substituted.
9. In section 41 of the principal Act, for the words “ten naye paise”, the words
“one rupee” shall be substituted.
10. In section 47 of the principal Act, for the words “ten naye paise”, the words
“one rupee” shall be substituted.
11. In section 53 of the principal Act, in clause (c), for the words “ten naye
paise”, the words “one rupee” shall be substituted.
12. In section 54 of the principal Act, for the words “ten naye paise”, the words
“one rupee” shall be substituted.
2 of 1899.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
3
13. In section 69 of the principal Act, in clause (b), for the words “ten naye
paise or five naye paise”, the words “one rupee” shall be substituted.
14. In section 74 of the principal Act, in the proviso, for the words “ten naye
paise or five naye paise”, the words “one rupee” shall be substituted.
15. In section 77A of the principal Act, for the words “twenty-five naye paise”,
the words “one rupee” shall be substituted.
16. In section 78 of the principal Act, in clause (b), for the words “twenty-five
naye paise”, the words “one rupee” shall be substituted.
17. After section 78 of the principal Act, the following section shall be
inserted, namely:—
“78A. If the total amount of duty payable, or of allowance to be made,
under this Regulation is not a multiple of one rupee, the total amount shall be
rounded off to the next higher multiple of one rupee.”.
18. For Schedule I of the principal Act, the following Schedule shall be
substituted, namely:—
‘THE SCHEDULE
(See section 3)
Sl. No.
Description of Instrument
Proper stamp duty
(1)
(2)
(3)
1.
ACKNOWLEDGEMENT OF A DEBT.––
An acknowledgement of a debt exceeding
Rs. 5,000 in amount or value, written
or signed by or on behalf of, a debtor in
order to supply evidence of such debt in any
Book (other than a Banker’s pass book) or
on a separate piece of paper when such
Book or paper is left in the creditor’s
possession:
Provided that such acknowledgement does
not contain any promise to pay the debt or any
stipulation to pay interest or to deliver any
goods or other property,
Where the amount or value of such debt—
(a) exceeds Rs. 5,000 but does not exceed
Rs. 10,000;
Rs. 10.
(b) exceeds Rs. 10,000 but is less than
Rs. 10,00,000; and
Rs. 30.
(c) is Rs. 10,00,000 and above.
Rs. 50.
2.
ADMINISTRATION BOND.––With respect
to Administration Bond including a bond given
under the Government Savings Promotion
Act, 1873 (5 of 1873), the Guardians and Wards
Act, 1890 (8 of 1890), the Indian Succession Act,
1925 (39 of 1925) or the Administrator-Generals
Act, 1963 (45 of 1963)—
Amendment of
section 69.
Amendment of
section 74.
Amendment of
section 77A.
Amendment of
section 78.
Insertion of new
section 78A.
Duty or
allowance to be
rounded off to
next higher
multiple of one
rupee.
Substitution of
Schedule I.
4
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(a) where the amount does not exceed
Rs. 2,000;
Rs. 200.
(b) in any other case.
Rs. 200.
3.
ADOPTION DEED.––With respect to
Adoption Deed, any instrument (other than a
Will) recording an adoption or conferring or
purporting to confer an authority to adopt.
Rs. 250.
4.
AFFIDAVIT.—With respect to Affidavit
including an affirmation or declaration in the
case of persons by law allowed to affirm or
declare instead of swearing.
Exemptions.
Affidavit or declaration in writing when
made—
(a) as a condition of enrolment in the
Armed Forces of the Union;
(b) for the immediate purpose of being
filed or used in any court or before the officer
of any court; or
(c) for the sole purpose of enabling any
person to receive any pension or charitable
allowance.
Rs. 20.
5.
AGREEMENT OR MEMORANDUM
OF AGREEMENT.––With respect to an
Agreement
or
Memorandum
of
such
Agreement––
(a) if relating to the sale or a bill of
exchange;
Rupee one
for
every Rs. 10,000 or
part thereof.
(b) if relating to the purchase or sale of
Government security or share in an
incorporated company or other body
corporate;
Rupee
one
for
every Rs. 10,000 or
part thereof of value
of the share property.
(c) if relating to an agreement for the sale
of an immovable property;
2% of the market
value
of
the
immovable property,
subject
to
a
minimum of Rs. 100
and rounded up to the
nearest hundred in its
multiples thereof.
(d) if relating to giving authority or power
to a promoter or a developer, by whatever
name
called,
for
construction
on,
development of or, sale or transfer (in any
manner whatsoever) of, any immovable
property;
The same duty as
is leviable on a
Conveyance
under
clause (b), or (c), as
the case may be, of
Article 22, on the
market value of the
property:
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
5
(1)
(2)
(3)
Provided that, if
the
proper
stamp
duty is paid under
clause
(g)
of
Article 47 on a power
of attorney executed
between
the
same
parties in respect of
the
same property
then, the stamp duty
under
this
Article
shall be Rs. 500.
(e) if not otherwise provided for.
Rs. 200.
Exemptions.
I.
Agreement
or
memorandum
of
agreement—
(a) for or relating to the sale of goods
or merchandise exclusively not being a
NOTE
OF
MEMORANDUM
chargeable under No. 42;
(b) made in the form of tenders to the
Central Government for or relating to any
loan.
II. Agreement to Lease under No. 33.
6.
DEPOSIT
OF THE TITLE DEEDS,
PAWN, PLEDGE OR HYPOTHECATION.—
With respect to the deposit of the title
deeds, pawn, pledge or hypothecation, any
instrument
evidencing
an
agreement
relating to—
(1) the deposit of the title deeds or
instrument constituting or being evidence of
the title to any property whatever (other than
a marketable security), where such deposit
has been made by way of security for the
repayment of money advanced or to be
advanced by way of loan or an existing or
future debt—
(a) if the amount secured by such deed
does not exceed Rs. 5,00,000;
0.1%
of
the
amount secured by
such deed subject to
the
minimum
of
Rs. 100.
(b) in any other case;
0.2%
of
the
amount secured by
such deed subject to
the
maximum
of
Rs. 10,00,000.
6
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(2) the pawn, pledge or hypothecation of
movable property, where such pawn, pledge
or hypothecation has been made by way of
security for their repayment of money
advanced or to be advanced by way of loan
or an existing or future debt—
(a) if the amount secured by such deed
does not exceed Rs. 5,00,000;
0.1%
of
the
amount secured by
such deed subject to
the
minimum
of
Rs. 100.
(b) in any other case.
0.2%
of
the
amount secured by
such deed subject to
the
maximum
of
Rs. 10,00,000.
Explanation
I.—For
the
purposes
of
clause (1) of this Article, notwithstanding
anything contained in any judgment, decree or
order of any court or order of any authority, any
letter, note, memorandum or writing relating to
the deposit of title deeds whether written or
made either before or at the time when or after
the deposit of title deeds is effected, and
whether it is in respect of the security for the
first loan or any additional loan or loans taken
subsequently, such letter, note, memorandum or
writing shall, in the absence of any separate
agreement or memorandum of agreement
relating to deposit of such title deeds, be deemed
to be an instrument evidencing an agreement
relating to the deposit of title deeds.
Explanation II.—For the purposes of this
Article, any new instrument executed for
additional loan or extension of previous loan
shall be treated as a fresh instrument and
chargeable with the duty to the extent of
additional amount being secured or disbursed or
sanctioned.
Exemption.
Letter of hypothecation accompanying a bill
of exchange.
7.
APPOINTMENT IN EXECUTION OF A
POWER.––With respect to appointment in
execution of a power, whether of trustees or of
property, movable or immovable, where made
by any writing not being a will.
Rs. 300.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
7
(1)
(2)
(3)
8.
APPRAISEMENT OR VALUATION.––
With respect to appraisement or valuation made
otherwise than under the order of the court in
the course of a suit.
Exemptions.
(a) appraisement or valuation made for the
information of one party only, and not being in
any manner obligatory between the parties
either by agreement or operation of law for the
time being in force;
(b) appraisement of crops for the purpose of
ascertaining the amount to be given to a
landlord as rent.
Rs. 100.
9.
APPRENTICESHIP
DEED.––With
respect to apprenticeship deed, including every
writing relating to the service or tuition of any
apprentice, clerk or servant placed with any
master
to
learn
any profession, trade
or
employment,
not
being
ARTICLES
OF
CLERKSHIP under No. 11.
Exemption.
Instrument of apprenticeship executed by a
Magistrate under the Apprentices Act, 1961
(52 of 1961) or by which a person is apprenticed
by, or at the charge of any public charity.
Rs. 100.
10.
ARTICLES OF ASSOCIATION OF A
COMPANY.––With respect to Articles of
association of a company, when the Company
has no share capital or nominal share capital or
increased share capital.
Exemption.
Articles of any Association not formed for
profit and registered under section 8 of the
Companies Act, 2013(18 of 2013).
0.2%
on
share
or increased share
capital, as the case
may be, subject to
a
maximum
of
Rs. 50,00,000.
Refer Memorandum of Association of a
Company under No. 38.
11.
ARTICLES
OF
CLERKSHIP.––With
respect to Articles of clerkship or contract
whereby any person first becomes bound to
serve as a clerk in order to his admission as an
attorney in any High Court––
Rs. 300.
(i) ASSIGNMENT––
Refer CONVEYANCE under No. 22,
TRANSFER under No. 62, TRANSFER
OF LEASE under No. 63, as the case
may be;
8
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(ii) ATTORNEY––
Refer POWER OF ATTORNEY under
No. 47;
(iii) AUTHORITY TO ADOPT––
Refer ADOPTION DEED under No. 3.
12.
AWARD.––With respect to Award, any
decision in writing by an arbitrator or umpire,
not being an award directing a partition, on a
reference made otherwise than by an order of
the Court in the course of a suit.
Rs. 300.
13.
BILL OF EXCHANGE as defined in
sub-section (2) of section 2, not being a Bond,
bank-note or currency-note.
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
14.
BILL OF LADING
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
15.
BOND.––With respect to bond not being a
debenture and not being otherwise provided for
any provisions of this Act (whether or not
such provisions relate to any particular
types of Bonds), or by the Court Fees
Act, 1870 (7 of 1870).
Exemption.
Bond when executed by any person for the
purpose of guaranteeing that the local income
derived from private subscriptions or a
charitable dispensary or hospital or any other
object of public utility shall not be less than a
specified sum per mensem.
0.5 % of amount
of Bond, subject to a
minimum of Rs. 100.
16.
BOTTOMRY BOND.––With respect to
bottomry bond, any instrument whereby the
master of a seagoing ship borrows money on the
security of the ship to enable him to preserve the
ship or prosecute her voyage.
0.5% of amount of
Bond, subject to a
minimum of Rs. 100.
17.
CANCELLATION.—Any
instrument
previously executed is cancelled, if attested and
not otherwise provided for.
Rs. 100.
RELEASE under No. 55, REVOCATION
OF
SETTLEMENT
under
No.
58,
SURRENDER OF LEASE under No. 61,
REVOCATION OF TRUST under No. 64.
18.
CERTIFICATE OF SALE.––With respect
to certificate of sale (in respect of each property
put up as a separate lot and sold) granted to the
purchaser of any property sold by public auction
by a Civil or Revenue court, or Collector or
other Revenue Officer or any other officer
empowered by law to sell property by public
auction.
The same duty as
is
leviable
on
a
Conveyance
under
clause (a), (b) or (c),
as the case may be, of
Article 22 on the
market value of the
property.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
9
(1)
(2)
(3)
19.
CERTIFICATE
OR
OTHER
DOCUMENT.––With respect to certificate or
other document evidencing the right or
title of the holder thereof, or any other
person, either to any shares, scrip or stock in or
any incorporated company or other body
corporate,
or
to
become
proprietor
of
charges, scrip or stock in or of any such
company or body.
0.1% of the value
of the shares, scrip or
stock.
20.
CHARTER-PARTY.––With
respect
to
Charter-Party, any instrument (except an
agreement for the hire of a tug steamer),
whereby a vessel or some specified principal
part thereof is left for the specified purposes of
charter, whether it includes penalty clauses or
not.
Rs. 100.
21.
COMPOSITION-DEED.––With respect to
composition-deed, any instrument executed
by debtor except an agreement, whereby
he conveys his property for the benefit
of his creditors, or whereby payment of a
composition or dividend on their debts is
secured to the creditors, or whereby provision
is
made
for
the
continuance
of
the
debtor’s business under the supervision of
inspectors or under letters of licence, for
the benefit of his creditors.
Rs. 200.
22.
CONVEYANCE (not being a transfer
charged or exempted under Article 64)—
On the true market value of the property,
which is the subject matter of Conveyance—
(a) if relating to movable property;
2% of the market
value of the property.
(b) if relating to immovable property—
(i) purchased by a female;
3% of the market
value of the property.
(ii) purchased jointly by female and
male;
4% of the market
value of the property.
(iii) in any other case;
5% of the market
value of the property.
(c) if relating to both movable and
immovable property;
The same duty as
is
payable
under
clauses (a) and (b).
10
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(d) so far as it relates to the scheme, for
reconstruction
of
the
company
or
companies involving merger or the
amalgamation of any two or more
companies by an order of the National
Company Law Tribunal under section 232
of the Companies Act, 2013 (18 of 2013)
or for amalgamation or dissolution of
Banking
Companies
by
an
order
of the Reserve Bank of India under
section 44A of the Banking Regulation
Act, 1949 (10 of 1949).
2%
of
the
aggregate
of
the
market value of the
shares
issued
or
allotted in exchange
or otherwise and the
amount
of
consideration
paid
for
such
amalgamation:
Provided that, the
amount
of
duty
chargeable under this
clause
shall
not
exceed
an
amount
equal to 2% of the
true market value:
Provided
further
that,
the
amount
of
duty chargeable
under
this
clause
shall
not exceed—
(i) an amount
equal to 2% of the
true market value
of the immovable
property
located
within the Union
territory
of
Lakshadweep the
transferor
company; or
(ii) an amount
equal to 2% of the
aggregate of the
market value of
the shares issued
or
allotted
in
exchange
or
otherwise and the
amount
of
consideration
paid,
for
such
amalgamation,
whichever
is
higher:
Provided
also
that,
in
case
of
reconstruction
or
demerger the duty
chargeable shall not
exceed—
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
11
(1)
(2)
(3)
(i) an amount
equal to 2% of the
true market value
of the immovable
property
located
within the Union
territory
of
Lakshadweep
transferred by the
Demerging
Company to the
Resulting
Company; or
(ii) an amount
equal to 0.6 % of the
aggregate of the
market value of the
shares
issued
or
allotted
to
the
Resulting Company
and the amount of
consideration paid
for such demerger,
whichever is higher.
Exemption.
Assignment of copyright under the Copyright
Act, 1957 (14 of 1957).
Explanation I.—For the purposes of this
Article, where in the case of agreement to sell an
immovable property, the possession of any
immovable property is transferred or agreed to
be transferred to the purchaser before the
execution, or at the time of execution, or after the
execution of such agreement, then such
agreement to sell shall be deemed to be a
conveyance and stamp duty thereon shall be
leviable accordingly:
Provided
that,
where
subsequently
a
conveyance is executed in pursuance of such
agreement of sale, the stamp duty, if any already
paid and recovered on the agreement of sale
which is deemed to be a conveyance, shall be
adjusted towards the total duty leviable on the
conveyance:
Provided further that, where proper stamp
duty is paid on a registered agreement to sell an
immovable property, treating it as a deemed
conveyance and subsequently a conveyance
deed is executed without any modification then
such a conveyance shall be treated as other
instrument under section 4 and the duty of one
hundred rupees shall be charged.
12
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
Explanation II.—
(i) For the purposes of clause (d), the
market value of shares—
(a)
in relation to the transferee
company, whose shares are listed and
quoted for trading on a stock exchange,
means the market value of shares as on the
appointed day mentioned in the scheme of
amalgamation or when appointed day is
not so fixed, the date of order of the
National Company Law Tribunal or, the
order of the Reserve Bank of India;
(b)
in relation to the transferee
company, whose shares are not listed or
listed but not quoted for trading on a stock
exchange, means the market value of the
share issued or allotted with reference to
the market value of the shares of the
transferor company;
(c) where the transferee company and
transferor company, whose shares are not
listed or listed but not quoted for trading on
stock exchange means the face value of the
share issued or allotted with reference to
the face value of share of the transferee
company.
23.
COPY OR EXTRACT.––With respect to
copy or extract, certified to be a true copy or
extract by or by order of any public officer under
section
75
of
the
Bharatiya
Sakshya
Adhiniyam,
2023
(47
of
2023),
and not
chargeable under the law for the time being in
force relating to court-fees.
Exemptions.
(a) copy of any paper which a public officer
is expressly required by law to make or furnish
for record in any public office or for a public
purpose;
(b) copy of, or extract from, any register
relating to births, baptisms, naming, dedications,
marriages, divorces, deaths or burials;
(c) copy of any instrument the original of
which is not chargeable to duty.
Rs. 10.
24.
COUNTERPART OR DUPLICATE.––
With respect to counterpart or duplicate of any
instrument chargeable with duty and in respect
of which the proper duty has been paid.
The same duty as
is payable on the
original, subject to a
maximum of Rs. 100.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
13
(1)
(2)
(3)
25.
CUSTOMS BOND OR EXCISE BOND.––
With respect to customs bond or excise bond, any
bond given pursuant to the provisions of any law
for the time being in force or to the directions of
any officer of Custom or Excise for, or in respect
of, any of the duties of Customs or Excise or for
preventing frauds or evasions thereof or for any
other matter or thing relating thereto.
Rs. 200.
26.
DEBENTURE
27.
DELIVERY ORDER IN RESPECT OF
GOODS.––With respect to delivery order in
respect of goods, any instrument entitling any
person therein named, or his assignees or the
holder thereof, to the delivery of any goods lying
in anydock or port, or in any warehouse in which
goods are stored or deposited on rent or hire, or
upon any wharf, such instrument being signed by
or on behalf of the owner of such goods upon the
sale on transfer of the property therein, when
such goods exceed in value of Rs. 200.
DEPOSIT
OF
TITLE-DEED.––refer
Agreement relating to deposit of the Title Deeds,
Pawn or Pledge or hyphothecation under No. 6.
DISSOLUTION OF PARTNERSHIP.––
refer Partnership under No. 45.
28.
DIVORCE.—With respect to divorce, any
instrument by which any person effects the
dissolution of his marriage.
29.
EXCHANGE OF PROPERTY.—
Explanation.—For the purposes of this Article,
notwithstanding
anything
contained
hereinabove, the highest duty on either of the
property exchanged shall be chargeable.
30.
FURTHER CHARGE.—With respect to
further charge, any instrument imposing a
further charge on mortgaged property—
(a) when the original mortgage is one of
the descriptions referred to in clause (a) of
Article 39 (that is, with possession);
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
Rupee
one
for
every one thousand
Rupees or part thereof
on the value of such
goods.
Rs. 100.
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be,
of Article
22,
on
the market value of
the property
of
the greatest value.
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be,
of Article
22,
for
the amount of the
further
charge
secured
by such
instrument.
14
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(b) when such mortgage is one of the
descriptions referred to in clause (b) of
Article 39 (that is, without possession)—
(i) if at the time of execution of the
instrument of further charge possession of
the
property
is
given
under
such
instrument;
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be,
of Article
22,
for
the total amount of
the charge (including
the original mortgage
and
any
further
charge already made)
less the duty already
paid
on
such
original
mortgage
and further charge.
(ii) if possession is not so given;
0.5%
of
the
amount
of
further
charge secured by
such
instrument
subject to minimum
of
Rs.
100
and
the
31.
GIFT.—Instrument of not being a Settlement
under No. 58 or Will or Transfer under No. 62.
maximum
of
Rs. 10,00,000.
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c)
as the case may be,
of Article
22,
on
the market value of
the property which is
the subject matter of
the gift:
Provided
that,
if
the property is gifted
to a family member
being
the
husband,
wife, brother or sister
of the donor or any
lineal
ascendant
or
descendant
of
the
donor,
then
the
amount
of
duty
chargeable shall be
at the rate of 3% on
the market value of
the property which
is the subject matter
of the gift:
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
15
(1)
(2)
(3)
Provided
further
that, if residential and
agricultural property
is gifted to husband,
wife, son, daughter,
grandson,
granddaughter, wife
of deceased son, the
amount
of
duty
chargeable shall be
Rs. 200.
HIRING AGREEMENT or agreement for
service.
refer
Agreement
under No. 5.
32.
INDEMNITY BOND
The same duty as a
Security Bond under
No. 57 for the same
amount.
INSPECTORSHIP DEED
refer
Composition
INSURANCE
33.
LEASE.––With respect to lease, including
under-lease or sub-lease and any agreement
to-let or sub-let or any renewal of lease—
Where such lease purports to be—
(i) for a period not exceeding 5 years;
(ii) for a period exceeding 5 years but
not exceeding 10 years, with a renewal
clause contingent or otherwise;
(iii) for a period exceeding 10 years but
not exceeding 29 years with a renewal
clause contingent or otherwise;
Deed under No. 21.
refer Policy of Insurance
under No. 46.
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be, of
Article 22, on 10% of
the market value of
the property.
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be, of
Article 22, on 25% of
the market value of
the property.
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be, of
Article 22, on 50% of
the market value of
the property.
16
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(iv) for a period exceeding 29 years or
in perpetuity, or does not purport for any
definite period, or for lease for a period
exceeding 29 years, with a renewal clause
contingent or otherwise.
The same duty as
is leviable on a
conveyance
under
clause (a), (b) or (c),
as the case may be,
of Article 22, on
90% of the market
value of the property.
Explanation I.—Any consideration in the
form of premium or money advanced or to be
advanced or security deposit by whatever name
called shall, for the purpose of market value, be
treated as consideration passed on.
Explanation II.—The renewal period, if
specifically mentioned, shall be treated as part
of the present lease.
34.
LEASE AND LICENCE AGREEMENT.—
With
respect
to
lease
and
licence
agreement––
(a) where the lease and licence agreement
purports to be for a term not exceeding sixty
months with or without renewal clause;
0.25% of the total
sum of,—
(i) the licence
fees
or
rent
payable under the
agreement;
(ii) the amount
of non-refundable
deposit or money
advanced or to be
advanced
or
premium,
by
whatever
name
called;
(iii) the interest
calculated at the
rate of 10% per
annum
on
the
refundable
security deposit or
money advanced
or to be advanced,
by whatever name
called.
(b) where such lease and licence agreement
purports to be for a period exceeding sixty
months with or without renewal clause.
The same duty as
is leviable on lease
under clause (ii), (iii)
or
(iv),
as
the
case may be, of
Article 33.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
17
(1)
(2)
(3)
35.
LETTER
OF
ALLOTMENT.––With
respect to letter of allotment in any company or
proposed company, or in respect of any loan to
be raised by any company or proposed company.
Re. 1.
refer Certificate or other Document under
No. 19.
36.
LETTER OF CREDIT.––With respect to
letter of credit, any instrument by which one
person authorises another to give credit to the
person in whose favour it is drawn.
As per Schedule I
of the Indian Stamp
Act,1899 (2 of 1899).
LETTER OF GUARANTEE
refer Agreement
under No. 5.
37.
LETTER OF LICENCE.––With respect to
letter of licence, any agreement between a
debtor and his creditors, that the letter shall, for
a specified time, suspend their claims and allow
the debtor to carry on business at his own
discretion.
Rs. 100.
38.
MEMORANDUM OF ASSOCIATION
OF
A
COMPANY.—With
respect
to
Memorandum of Association of a company,––
(a)
if accompanied by articles of
association under section 10 of the
Companies Act, 2013 (18 of 2013);
Rs. 500.
(b) if not so accompanied.
0.1% according to
the share capital of the
company, subject to
minimum of Rs. 1,000
and
maximum
of
Rs. 50,00,000.
Exemption.
Memorandum of any association not formed
for profit and registered under section 8 of the
Companies Act, 2013 (18 of 2013).
39.
MORTGAGE-DEED.––With respect to
mortgage-deed, not being an agreement relating
to Deposit of Title Deeds, Pawn or Pledge or
Hypothecation under Article 6, Bottomry Bond
under Article 16, Mortgage of a Crop under
Article 40, Respondentia Bond under Article 56
or Security Bond of Mortgage-Deed under
Article 57—
(a) when possession of the property or any
part of the property comprised in such deed
is given by the mortgagor or agreed to be
given;
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be, of
Article 22, for the
amount secured by
such deed.
18
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(b) when possession is not given or agreed
to be given as aforesaid.
0.3%
of
the
amount secured by
such deed, subject to
minimum of Rs. 1,000
and
maximum
of
Rs. 20,00,000.
Explanation I.—A mortgagor who gives to the
mortgagee a power of attorney to collect rents, or
a lease of the property mortgaged or part thereof,
is deemed to give possession within the meaning
of this Article.
Explanation II.—Where in the case of an
agreement to mortgage the amount or part thereof
sought to be secured by such an agreement is
advanced or disbursed to the mortgagor without
execution of a mortgage-deed, then such an
agreement to mortgage shall, notwithstanding
anything contained in clause (6) of section 2,
become chargeable under this Article as
mortgage-deed on the date of making of such
advance or disbursement either in part or in whole;
(c) when a collateral or auxiliary or
additional or substituted security, or by way of
further assurance for the above-mentioned
purpose where the principal or primary security
is duly stamped.
Explanation.—For the purpose of this clause,
“the principal or primary security” shall mean, the
security created under clause (a) or (b).
Rs. 500.
Exemptions.
(1) Instruments executed by persons taking
advances under the Land Improvement Loans
Act, 1883 (19 of 1883), or the Agriculturists’
Loans Act, 1884 (12 of 1884) or by their sureties
as security for the repayments of such advances.
(2) Letter of hypothecation accompanying a
bill of exchange.
40.
MORTGAGE OF A CROP.––With respect
to mortgage of a crop including any instruments
evidencing an agreement to secure the repayment
of a loan made upon any mortgage of a crop,
whether the crop is or is not in existence at the time
of the mortgage––
(a) when the loan is repayable not more than
three months from the date of the instrument—
(i) for every sum secured not exceeding
Rs. 200;
Re 1.
(ii) for every Rs. 200 or part thereof
secured in excess of Rs. 200;
Re 1.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
19
(1)
(2)
(3)
(b) when the loan is repayable more
than
three
months,
but
more
than
eighteen months, from the date of the
instrument—
(i) for every sum secured not exceeding
Rs. 100;
Re 1.
(ii) for every Rs. 100 or part thereof
secured in excess of Rs. 100.
Re 1.
41.
NOTARY ACT.––With respect to Notary
Act, any instrument, endorsement, note,
attestation, certificate of entry not being a
Protest under No. 50 made or signed by a
Notary Public in the execution of the duties of
his office, or by any other person lawfully
acting as a Notary Public.
Rs. 20.
Protest of Bill or Note under No. 49.
42.
NOTE
OF
MEMORANDUM.––With
respect to Note of Memorandum sent by
a Broker Agent to his Principal intimating
the purchase or sale on account of such
Principal—
(a) of any goods, exceeding in value of
Rs. 20;
Re 1.
(b) of any stock or marketable security
exceeding in value of Rs. 20.
Subject
to
a
maximum of Rs. 50,
Re 1 for every Rs.
10,000
or
part
thereof of the value
of
the
stock
or
security.
43.
NOTE OF PROTEST BY THE MASTER
OF A SHIP.—
Rs. 50.
refer Protest by the Master of a Ship under
No. 50.
ORDER FOR THE PAYMENT OF
MONEY
refer
Bill
of
Exchange
under
No. 13.
44.
PARTITION.—With respect to partition,
the “Instrument of partition” as defined under
clause (15) of section 2 of the Indian Stamp
Act, 1899 (2 of 1899).
The same duty as
Bond (No. 15) of the
amount or the market
value
of
the
separated share or
shares
of
the
property.
20
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
Note.—The largest
share remaining after
the
property
is
partitioned
(or,
if
there are two or more
shares of equal value
and not smaller than
any of the other
shares, then one of
such equal shares)
shall be deemed to be
that from which the
other
shares
are
separated:
Provided
always
that—
(a)
when
an
instrument
of
partition containing
an agreement to
divide property in
severalty
is
executed
and
a
partition is effected
in pursuance of
such
agreement,
the
duty
chargeable
upon
the
instrument
effecting
such
partition shall be
reduced
by
the
amount of duty
paid in respect of
the first instrument
but shall not be less
than Rs. 5;
(b) where the
instrument relates
to the partition of
agricultural land,
the rate of duty
applicable shall be
Rs. 100;
(c) where a final
order for effecting
a partition passed
by any Revenue
authority or any
Civil
Court
or
an award by an
arbitrator directing
a
partition,
is
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
21
(1)
(2)
(3)
stamped with the
stamp required for
an instrument of
partition,
and
an instrument of
partition
in
pursuance of such
order or award is
subsequently
executed, the duty
on
such
instrument
shall
not
exceed
Rs. 10.
45.
PARTNERSHIP.—
(1)
instrument
of
any
partnership
inclusive of, Limited Liability Partnership
and joint venture to run a business, earn
profits and to share profits, whether in cash
or in kind—
(a)
where there is no share of
contribution in partnership, or where such
share contribution brought in by way of
cash does not exceed Rs. 50,000;
Rs. 500.
(b) where such share contribution
brought in by way of cash is in excess of
Rs. 50,000;
1% of the amount
of share contribution
subject to maximum
of Rs. 15,000.
(c) where such share contribution is
brought in by way of property, excluding
cash;
The same duty as
is leviable on a
conveyance
under
clause (a), (b) or (c),
as the case may be,
of Article 22, on the
market value of such
property.
(2)
dissolution
of
partnership
or
retirement of partner inclusive of, Limited
Liability Partnership and joint venture to run
a business, earn profits and to share profits,
whether in cash or in kind—
(a)
where on dissolution of the
partnership or on retirement of a partner
any property is taken as his share by a
partner other than a partner who brought
in that property as his share of
contribution in the partnership;
The same duty as
is leviable on a
conveyance
under
clause (a), (b) or (c),
as the case may be,
of Article 22, on the
market value of such
property, subject to a
minimum of Rs. 100.
22
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(b) in any other case.
Rs. 500.
46.
POLICY OF INSURANCE
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
47.
POWER OF ATTORNEY, not being a
Proxy—
(a) when executed for the sole purpose of
procuring the registration of one or more
documents in relation to a single transaction
or for admitting execution of one or more
such documents;
Rs. 200.
(b) when required in suits or proceedings
under the Presidency Small Cause Courts
Act, 1882 (15 of 1882);
Rs. 200.
(c) when authorising one person or more
to act in a single transaction other than the
case mentioned in clause (a);
Rs. 200.
(d) when authorising one person to act in
more than one transaction or generally;
Rs. 200.
(e) when authorising more than one
person to act in single transaction or more
than one transaction jointly or severally or
generally;
Rs. 200.
(f)(i) when given for consideration and
authorising to sell an immovable property;
The same duty as
is leviable on a
conveyance
under
clause (a), (b) or (c),
as the case may be,
of Article 22, on the
market value of the
property.
(ii) when authorising to sell or transfer
immovable property without consideration
or without showing any consideration, as the
case may be—
(a) if given to the father, mother,
brother, sister, wife, husband, daughter,
son,
grandson,
granddaughter
or
father, mother, brother or sister of the
spouse; and
Rs. 200.
(b) in any other case;
The same duty as
is leviable on a
conveyance
under
clause (b) or (c), as
the case may be, of
Article 22, on the
market value of the
property.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
23
(1)
(2)
(3)
(g) when given to a promoter or developer
by whatever name called, for construction
on, development of, or sale or transfer (in any
manner whatsoever) of, any immovable
property;
The same duty as
is leviable on a
conveyance
under
clause (b) or (c), as
the case may be, of
Article 22, on the
market value of the
property:
Provided
that,
when proper stamp
duty is paid under
clause
(d)
of
Article
5
on
an
agreement,
or
records thereof or
memorandum of an
agreement executed
between the same
parties and in respect
of the same property,
the duty chargeable
under
this
clause
shall be Rs. 100.
(h) in any other case.
Rs. 200.
Explanation I.—For the purposes of this
Article more persons than one when belonging
to the same firm shall be deemed to be one
person.
Explanation II.—The term “registration”
includes
every
operation
incidental
to
registration under the Registration Act, 1908
(16 of 1908).
Explanation III.—Where under clause (f),
duty has been paid on the power of attorney,
and the conveyance relating to that property
is executed in pursuance of power of attorney
between the executant of the power of
attorney and the person in whose favour it is
executed, the duty on conveyance shall be the
duty calculated on the market value of the
property reduced by duty paid on the power of
attorney.
48.
PROMISSORY NOTE
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
49.
PROTEST OF BILL OR NOTE.––With
respect to protest of Bill or Note, any
declaration in writing made by a Notary Public
bill or other person lawfully acting as such,
attesting the dishonour of a Bill of Exchange or
Promissory Note.
Rs. 50.
24
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
50.
PROTEST BY THE MASTER OF
SHIP.—With respect to protest by the Master
of Ship, any declaration of the particulars of her
voyage drawn up by him with a view to the
adjustment of losses or the calculation of
averages, and every declaration in writing made
by him against the charterers or the consignors
for not loading or unloading the ship, when such
declaration is attested or certified by a Notary
Public or other person lawfully acting as such.
Rs. 50.
51.
PROXY
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
52.
RECEIPTS
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
53.
RECONVEYANCE OF MORTGAGE
PROPERTY
Rs. 200.
54.
RECORD
OF
TRANSACTION
(Electronics or otherwise) effected by a trading
member through a stock exchange––
(a) if relating to sale or purchase of
Government securities;
0.005%
of
the
value of security.
(b) if relating to purchase or sale of
securities, other than those falling under
item (a)––
(i) in case of delivery;
0.005%
of
the
value of security.
(ii) in case of non-delivery;
0.005%
of
the
value of security.
(c) if relating to futures and options
trading;
0.005%
of
the
futures and options
trading.
(d) if relating to forward contracts of
commodities traded through an association
or otherwise.
0.005%
of
the
value of the forward
contract.
Explanation
I.––For
the
purpose
of
clause (b), “securities” means the securities as
defined in clause (h) of section 2 of the Securities
Contract (Regulation) Act, 1956 (42 of 1956).
55.
RELEASE.––With respect to release, any
instrument (not being an instrument as is
provided by section 23A) whereby a person
renounces a claim upon other person or against
any specified property—
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
25
(1)
(2)
(3)
(a) if the release deed of an ancestral property
or part thereof is executed by or in favour of
brother or sister (children of renouncer’s parents)
or
son
or
daughter
or
son
of
pre-deceased son or daughter of pre-deceased
son or father or mother or spouse of the
renouncer or the legal heirs of the above
relations;
Rs. 200.
(b) in any other case.
The same duty as
is
leviable
on
a
conveyance
under
clause (a) or (b), as
the case may be, of
Article 22, on the
market value of the
share, interest, part
or claim renounced.
56.
RESPONDENTIA BOND.––With respect
to
Respondentia
Bond,
any
instrument
securing a loan on the cargo laden or to be
laden on board a ship and making repayment
contingent on the arrival of the cargo at the
port of destination.
0.5%
of
the
amount of the loan
secured, subject to a
minimum of Rs. 100.
REVOCATION OF ANY TRUST OR
SETTLEMENT
refer
Settlement
under
Article 58, Trust under Article 64.
57.
SECURITY BOND OR MORTGAGE
DEED.––With respect to Security Bond or
Mortgage Deed, where such security bond or
mortgage deed is executed by way of security for
the due execution of an office, or to account for
money or other property received by virtue thereof,
or by a surety to secure the due performance of a
contract, or in pursuance of an order of the court or
a public officer, not being otherwise provided for by
the Court Fees Act, 1870 (7 of 1870).
Exemptions.
Bond or other instrument, when executed,—
(a) by any person for the purpose of
guaranteeing that the local income derived from
private subscriptions to a charitable dispensary or
hospital or any other object of public utility shall
not be less than a specified sum per mensem;
(b)bypersontakingadvancesunder theLand
Improvement Loans Act, 1882 (19 of 1883),
or the Agriculturists' Loans Act, 1884 (12
of 1884), or by their sureties as security for
the repayment of such advances;
0.3%
for
the
amount secured by
such deed subject to
the
maximum
of
Rs. 20,00,000:
Provided
that
where
on
an
instrument
executed
by a person for whom
a person stands surety
and executes security
bond or a mortgage
deed, duty has been
paid under Article 40,
then the duty payable
shall be Rs. 100.
26
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(c) by officers of the Government or their
sureties to secure the due execution of an
office or due accounting for money or other
property received by virtue thereof.
58.
SETTLEMENT.—
A. Instrument of—
including a deed of dower—
(i) where the settlement is made for
a religious or charitable purpose;
The same duty
levied
as
Bond
(No.
15)
to
the
amount settled or the
market value of the
property settled.
(ii) in any other case.
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be, of
Article 22, for a sum
equal to the amount
settled or the market
value of the property
settled:
Provided
that
where an agreement
to settle is stamped
with
the
stamp
required
for
an
instrument
of
settlement and an
instrument
of
settlement
in
pursuance of such
agreement
is
subsequently
executed, the duty on
such instrument shall
not exceed Rs. 10:
Provided further
that
where
an
instrument
of
settlement contains
any provision for the
revocation
of
the
settlement,
the
amount or the value
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
27
(1)
(2)
(3)
of
the
property
settled shall, for the
purposes of duty, be
determined, as if no
such provisions were
contained
in
the
instrument.
Exemption.
Deed of dower executed on the occasion of,
or in connection with, marriage between
Muhammadans, whether executed before or
after the marriage.
B. Revocation of—
(i) in respect of settlement described in
sub-clause (i) of clause A;
Rs. 500.
(ii) in respect of settlement described in
sub-clause (ii) of clause A.
Rs. 500.
59.
SHARE WARRANTS to bearer issued
under the Companies Act, 2013 (18 of 2013).
Exemptions.
Share warrant when issued by a Company
in pursuance of the provisions of the
Companies Act, 2013 (18 of 2013), to have
effect only upon payment, as composition for
that duty, to the Collector of Stamp Revenue
of—
(a)
one-and-a-half
per
centum
of
the whole subscribed capital of the
company; or
(b) if any company which has paid the said
duty or composition in full subsequently
issues an addition to its subscribed capital,
one-and-a-half per centum of the additional
capital so issued.
The same duty as
Bond (No. 15) for the
same amount.
SCRIP. Certificate under No. 18.
60.
SHIPPING ORDER for or relating to the
conveyance of goods on board of any vessel.
Rs. 10.
61.
SURRENDER OF LEASE including an
agreement for surrender of lease—
(a) without any consideration;
Rs. 200.
28
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
(b) with consideration.
The same duty
as
is
leviable
under clause (a), (b)
or (c) of Article 22
on
the amount of
consideration.
Explanation.—For the purposes of this
Article, return of money paid as advance,
on security deposit by lessee to the lessor
shall not be treated as consideration for the
surrender.
62.
TRANSFER
(whether with or without
consideration).––
(a)
of debentures, being marketable
securities whether the debenture is liable
to duty or not, except debentures provided
for by section 8 of the Indian Stamp
Act, 1899 (2 of 1899).
Explanation.—For the purposes of this
clause, the term “debenture” includes debenture
stock;
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
As per Schedule I
of the Indian Stamp
Act, 1899 (2 of 1899).
(b) of any interest secured by bond,
mortgage-deed or policy of insurance;
(c) of any property under section 22 of
the Administrators-General Act, 1963 (45
of 1963);
(d) of
any trust
property
without
consideration
from
one
trustee
to
another trustee, or from a trustee to a
beneficiary.
Exemptions.
Transfers by endorsement—
(a) of a bill of exchange, cheque or
promissory note;
(b) of a bill of lading, delivery order,
warrant
for
goods
or
other
mercantile
document or title to goods;
(c) of a policy of insurance;
(d)
of
securities
of
the
Central
Government.
Sec. 1]
THE GAZETTE OF INDIA EXTRAORDINARY
29
(1)
(2)
(3)
63.
TRANSFER OF LEASE by way of
assignment and not by way of underlease or by
way of decree or final order passed by any Civil
Court or any Revenue Officer.
The same duty as
is leviable on lease
under clause (i), (ii),
(iii) or (iv), as the
case may be, of
Article 33, for the
remaining period of
Lease.
64.
TRUST.––
A. Declaration of, or concerning, any
property when made by any writing not
being a Will—
(a) where there is disposition of
property—
(i) where the Trust is made for a
religious or charitable purpose;
Rs. 1000.
(ii) in any other case;
The same duty as
is
leviable
on
a
conveyance
under
clause (a), (b) or (c),
as the case may be, of
Article 22, for a sum
equal to the amount
settled or the market
value of the property
settled.
(b) where there is no disposition of
property—
(i) where the trust is made for
religious or charitable purpose;
Rs. 500.
(ii) in any other case;
Rs. 500.
B. Revocation of, or concerning, any
property when made by any instrument,
other than a Will;
Rs. 500.
refer Settlement under Article 58.
65.
WARRANT FOR GOODS.—With respect
to warrant for goods, any instrument evidencing
the title of any person therein named, or his
assigns, or the holder thereof, to the property in
any goods lying in or upon any dock, warehouse
or wharf, such instrument being signed or
certified by or on behalf of the person in whose
custody such goods may be.
Rs. 10.
30
THE GAZETTE OF INDIA EXTRAORDINARY
[Part II—
(1)
(2)
(3)
66.
WORKS CONTRACT.––With respect to
works contract, a contract for works and labour
or services involving transfer of property in
goods (whether as goods or in some other form)
in its execution and includes a sub-contract—
(a) where the amount or value set forth in
such contract does not exceed Rs. 10,00,000;
Rs. 500.
(b) where it exceeds Rs. 10,00,000.
Rs. 500 plus 0.1 %
of the amount above
Rs. 10,00,000 subject
to
maximum
of
Rs. 25,00,000.
UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI–110002
AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI–110054.
MGIPMRND—421GI(S4)—26-12-2025.
DROUPADI MURMU,
President.
DR. RAJIV MANI,
Secretary to the Govt. of India.
————
————
KSHITIZ
MOHAN
Digitally signed by
KSHITIZ MOHAN
Date: 2025.12.26
20:10:05 +05'30'