(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
ಕකბಟಕ ಸ౽ბರ
ಒ: ಉಇ/36/ಎಂಎඨ ಎಂ/2025
ಕකბಟಕ ಸ౽ბರ ಸ฿ಲಯ,
ಬಮಹലಗಳ ಕಟౣಡ,
റ|| .ಆฑ .ಅಂಡౙฑ เೕൽ,
ಂಗิฆ, ൽකಂಕ:07-08-2025
ಅඌಚච
ಕකბಟಕ ෨ർಂಕ ౽౪, 1957 (ಕකბಟಕ ౽౪ 34, 1957) ರ ౘඨ 10 ಮൡ౨
ౘඨ 68 ರ ಪ౽ರ ಪದತ౨฿ದ ಅඌ౽ರದನ౷ಯ, ಕකბಟಕ ಸ౽ბರโ ರಸฤ
ಉං౪ೕ๏ದ౪, ಕකბಟಕ ෨ർಂಕ (ല೧ಟฯ ಇ-ౣಂභ) ඛಯಮಗำ, 2025ರ ಕರಡඝ౬
ൽකಂಕ: 14-07-2025 ರ ಅඌಚච ಒ: ಉಇ/36/ಎಂಎඨ ಎಂ/2025 ൽකಂಕ:
14-07-2025 ರย ಮൡ౨ ಕකბಟಕ ฃಜಪತದ เ๕ಷ ಃಯ ූಗ-IV-A (ඦ.394) ರย
ಪಕഔ, ಅඌಂತ ฃಜಪತದย ಕರഴ ඛಯಮಗำ ಪಕಟ฿ದ ൽකಂಕൽಂದ 7 ൽನಗಳ
ಒಳಛಜ ವბಜඛಕคಂದ ಆಃ౹ೕಪൕ ಮൡ౨ ಸಲກಗಳඝ౬ ಆ౷ඛಸมಜฆโದคಂದ,
ಸದค ฃಜಪತವඝ౬ 14ඡ ೩ษ 2025 ฏൿ ವბಜඛಕคಡ අฉ๋
ಡมಜฆโದคಂದ,
ಮൡ౨ ౷ೕಂತ฿ಜฆವ ಆಃ౹ೕಪൕಗำ ಮൡ౨ ಸಲກಗಳඝ౬ ฃಜ ಸ౽ბರโ
ಪคಗฆโದคಂದ,
ಈಗ, ಕකბಟಕ ෨ർಂಕ (ല೧ಟฯ ಇ-ౣಂභ) ඛಯಮಗำ, 2025ರ ಕකბಟಕ
෨ർಂಕ ౽౪, 1957 (ಕකბಟಕ ౽౪ 34, 1957) ರ ౘඨ 10 ಮൡ౨ ౘඨ 68 ರย
ಪದತ౨฿ದ ಅඌ౽ರವඝ౬ ಚม, ಕකბಟಕ ಸ౽ბರโ ಈ ಃಳಜನ ඛಯಮಗಳඝ౬
ರತ౨ං, ಎಂದฉ:-
ඛಯಮಗำ
1. ๏ೕბಃ ಮൡ౨ ඩฏಭ.- (1) ಈ ඛಯಮಗಳඝ౬ ಕකბಟಕ ౣಂභ (ല೧ಟฯ ಇ-
ౣಂභ) ඛಯಮಗำ, 2025 ಎಂൿ ಕฉಯಬൿ.
¨sÁUÀ – 4J
Part – IVA
07
2025
16
1947)
BENGALURU, THURSDAY, 07 AUGUST, 2025 SHRAVANA 16, SHAKAVARSHA 1947)
. 433
No. 433
2
(2) ಈ ඛಯಮಗำ ಅඌಂತ ฃಜಪತದย ಅಂൟಮ฿ಜ ಪಕಟ฿ದ ൽකಂಕൽಂದ ೦คಡ
ಬರತಕౙൿ౪.
2. ಪคූಗำ. – (1) ಈ ඛಯಮಗಳย, ದಭბโ ฉ คೕൟಯย ಅಗತಪലಸದ
ຄರൡ-
(ಎ) "ಅඌඛಯಮ" ಎಂದฉ ಕකბಟಕ ౣಂභ ಅඌඛಯಮ, 1957 (1957 ರ ಕකბಟಕ
ಅඌඛಯಮ ಒ 34);
() “෨ಖ ඛತಕ ฃಜಸ౷ ඩඌ౽ค” ಎಂದฉ ಅඌඛಯಮದ ಪಕರಣ 2() ರലಯย
ಸ౽ბರൽಂದ ඡ෦ಸಲ౭ಟౣ ಅඌ౽ค;
() “ല೧ಟฯ ಇ-ౣಂභ” ಎಂದฉ ౣಂභ ๑ಲౙದ ඩವൟಯඝ౬ ವ เൿකನ
งಪದย ಉತ౭ൟ౨෴ದ ౣಂභ ಅಥ฿ ർಖว;
(ല) “ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ” ಎಂದฉ ല೧ಟฯ ಇ-ౣಂභ ඛೕഴವ ಉං౪ೕಶ౽ౙಜ
ಸ౽ბರโ ಅไൽ౫ಪലದ เൿකನ ವವ౩;
(ಇ) “ല೧ಟฯ ಇ-ౣಂභ ฉಟค” ಎಂದฉ ಸ౽ბರโ ඛವბವ ല೧ಟฯ ಇ-
ౣಂභ ಗಳ റರ;
(ಎෆ) "ಸ౽ბರ" ಎಂದฉ ಕකბಟಕ ಸ౽ბರ;
(೧) “ඣೕಂದ ಅඌ౽ค” ಎಂದฉ ඣೕಂದ ಅඌඛಯಮ,1908 ರ ಪಕರಣ 6 ರ ಅലಯย
ඡ෦ಸಲ౭ಟౣ ಅඌ౽ค (1908 ರ ಄ಂൽೕಯ ಅඌඛಯಮ ಒ 16);
(ກೖ) "ಪಕರಣ" ಎಂದฉ ಅඌඛಯಮದ ಒಂൿ ಪಕರಣ;
(ಐ) "ౣಂභ വഔ" ಎಂದฉ ಅඌඛಯಮದ ಅലಯย ඩವൟಸ౽ದ ๑ಲౙ;
(೬) "ౣಂභ വഔ ඩವൟವವฆ" ಎಂದฉ ಅඌඛಯಮದ ಪಕರಣ 30 ರ ඛීಧචಗಳ
ಪ౽ರ, ಒಂൿ ยತ౽ౙಜ ౣಂභ ๑ಲౙ ඩವൟವ ෴โඃ ವ౾౨;
(2) ಈ ඛಯಮಗಳย ಪคූಸඃ ಇฆವ ಶಬ౫ಗัಡ ಕකბಟಕ ౣಂඬ ಅඌඛಯಮ,1957
ಮൡ౨ ඣಂದ ಅඌඛಯಮ, 1908 (1908 ರ ಄ಂൽೕಯ ಅඌඛಯಮ ಒ 16) ಮൡ౨
ಅโಗಳ ಃಳಡ ರತ฿ದ ඛಯಮಗಳย ಆಟౣ ಅಥბๆ ಇರತಕౙൿ౪.
3. ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ - ಪൟ ല೧ಟฯ ಇ-ౣಂභ ಅඝ౬ ಸ౽ბರโ
౽ಲ౽ಲಃౙ ಅඌವ
ല೧ಟฯ
ಇ-ౣಂභ
ෆౣ ๆฑ
ಅඪ಄ಶඨ ඛಂದ
ඛೕಡತಕౙൿ౪.
4. ಬಳಃർರ ಮൡ౨ ಏ೬ඛ౺ಯ ඣೕಂದ - ല೧ಟฯ ಇ-ౣಂභ ಪഷಯฤ ಬಯವ
෴โඃ ವ౾౨ ಅಥ฿ ಏ೬ඛ౺ ෮ದฤ ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ ನย ತಮඝ౬
ඣೕಂർಆಳತಕౙൿ౪.
5. ല೧ಟฯ ಇ-ౣಂභ ಪഷಯฤ ಅಗತเฆವ เವರಗำ.- ല೧ಟฯ ಇ-ౣಂභ
ಪഷಯฤ
ඩವൟಸ౽ದ
๑ಲౙದ
෮ತ౨ವඝ౬
วಕౙಕฤ
ౣಂභ
വഔ
ඩವൟർರฆ ಅඌඛಯಮದ ಪಕರಣ 28 ರ ಪ౽ರ ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ ನย
ඛൽბಷౣಪലದ ಅಗತ เವರಗಳඝ౬ ಒದಜಸತಕౙൿ౪.
3
6. ല೧ಟฯ ಇ-ౣಂභ ಡ ීඌದ ಉං౪ೕ๏ತ ยತಃౙ ීඌದ เಷಯ.-
෴โඃ
ಉං౪ೕಶ౽ౙಜ
ല೧ಟฯ
ಇ-ౣಂභ
ಪഷವย,
ยತದ
තಣბ
เಷಯವඝ౬ ಅඌಚචಯ ෩ಲಕ ങಂදೕഡ ನ ಬಳಃಯඝ౬ ಕറಯತัದ౪ย
ങಂදೕഡ ಅඝ౬ ಬಳವ ෩ಲಕ ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ ನย ല೧ಟฯ
งಪದย ನ෩ൽಸತಕౙൿ౪.
7. ౣಂභ ๑ಲౙ ඩವൟ.- ౣಂභ ๑ಲౙ ඩವൟർರฆ วಕౙ౾ದ ౣಂභ
๑ಲౙದ ෮ತ౨ ඩವൟಸฤ ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ ನย ಲಭเฆವ ඩವൟ
เඋನಗಳඝ౬ ಬಳಸತಕౙൿ౪.
8. ല೧ಟฯ ಇ-ౣಂභ ನ ಉತ౭ൟ౨.- วಕౙ౾ದ ౣಂභ ๑ಲౙದ ෮ತ౨ವඝ౬ ಯಶ౷෴ಜ
ඩವൟದ ඦತರ ല೧ಟฯ ಇ-ౣಂභ ಅඪೕಃಶඨ ನย เ๏ಷౣ ಒಯ ല೧ಟฯ ಇ-
ౣಂභ
ඝ౬
ಉ൞౭ൽಸತಕౙൿ౪
ಮൡ౨
ಅದඝ౬
ౣಂභ
๑ಲౙ
ඩವൟർರคಡ
เൿකನದย ಲಭ฿ಞ๋ ഴโൿ. ಈ คೕൟ ಉ൞౭ൽಸมದ ല೧ಟฯ ಇ-
ౣಂභ ನย ౣಂභ ๑ಲౙದ ෮ತ౨, ౣಂභ ๑ಲౙ ඩವൟದವರ ກಸฆ, ยತದ ಸ౷งಪ,
เತคಸมದ ൽකಂಕ, ౩ฃ౨ಗಳ เವರ ಮൡ౨ ෨ಖ ඛತಕ ฃಜಸ౷ ඩඌ౽ค
ಅඩඈ ಇತฉ ಅಗತ เವರಗಳඝ౬ ಒಳತಂലರತಕౙൿ౪ ಮൡ౨ ಇโಗಳඝ౬
ല೧ಟฯ ಇ- ౣಂභ റರದย ๎ಶ౷ತ฿ಜ ಗಸತಕౙൿ౪. ല೧ಟฯ ಇ-ౣಂභ
റರದย ಗಡมದ ല೧ಟฯ ಇ-ౣಂභ ಗำ ෩ಲ ౣಂභ ಆಜฆತ౨ๅ.
9.
ല೧ಟฯ
ಸಳ
ยತಗಳඝ౬ ല೧ಟฯ
ಇ-ౣಂභ
ಅඪ಄ಶඨ ನย
ಉತ౭ൟ౨โൿ.- ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ ನย ല೧ಟฯ ಸಳ ยತಗಳඝ౬
౽ಯბಗತತัเಃಡ ಸಹ ಅವ౽ಶ ඛೕഴತ౨ං ಮൡ౨ ಅಂತಹ ല೧ಟฯ ยತಗಳඝ౬
౽ಯბಗತತัเಃಡ ಆඋฑ ಆඋคತ ಇ-ಸ ಅಥ฿ ൟ ൪ತ೦ౢನ ౽౪,
2000 ರ ඛීಧචಗಳ ಪ౽ರ ඛೕಡมದ ല೧ಟฯ ಸ ಪಣಪತಗಳ ෩ಲಕ
ಡಬർಜං (1908 ರ ಄ಂൽೕಯ ಅඌඛಯಮ ಒ 16).
10. ല೧ಟฯ ಇ-ౣಂභ ನ ಪค๏ೕಲච.- ല೧ಟฯ ಇ-ౣಂභ റರದย ಗಸมದ
෩ಲ ല೧ಟฯ ಇ-ౣಂභ ಗಳඝ౬ ല೧ಟฯ ಇ-ౣಂභ ಅඪ಄ಶඨ ನย ಪค๏ೕยಸฤ
ಅವ౽ಶ ಕย౭ಸತಕౙൿ౪.
11. ല೧ಟฯ ಇ-ౣಂභ ನ ಬಳಃ.- ඣೕಂದ ಅඌඛಯಮ, 1908 (1908 ರ ಄ಂൽೕಯ
ಅඌඛಯಮ 16)ರ ಅലಯย ඣಂದ ಕറಯವಲದ ยತ౽ౙಜ ಬಳಸมಞವ ෴โඃ
ല೧ಟฯ ಇ-ౣಂභ ಅඝ౬ ಖคೕൽർರคಡ ඛೕലದ ౘಣ ಮൡ౨ ඣೕಂದ ಕറಯ฿ದ
ยತಗัಡ
ಅದඝ౬
ඣೕಂർದ
ౘಣൽಂದ
౽ಯბಗತತัಸมಜං
ಮൡ౨
ಬಳಸมಜං ಎಂൿ ಪคಗಸತಕౙൿ౪.
12.
ಮฆඩವൟ.-
෴โඃ
ല೧ಟฯ
ಇ-ౣಂභ
๑ಲౙದ
ಮฆඩವൟಯඝ౬
ಅඌඛಯಮದല ಉวೕඈ ಡತಕౙൿ౪.
ಕකბಟಕ ฃಜඩಲರ ಆ೦ౢඝರ
ಮൡ౨ ಅವರ ກಸคನย,
(ඛೕ൞.ಎ)
ಸ౽ბರದ ಅඌೕನ ౽ಯბದ๏ბ
ಉർಯ ಇมಒ
(ඣೕಂದ ಮൡ౨ ෨ർಂಕ)
4
Government of Karnataka
No. RD/36/MNMU/2025
Karnataka Government Secretariat,
Multi-storied Building,
Dr. B.R.Ambedkar Veedhi,
Bangalore, dated:07-08-2025
NOTIFICATION
Whereas the draft of the Karnataka Stamp (Digital e-Stamp) Rules, 2025
which the Government of Karnataka proposes to make In the exercise of the powers
conferred by Section 10 and Section 68 of the Karnataka Stamp Act, 1957 (Karnataka
Act 34 of 1957) was published in Notification no. RD 36 MNMU 2025
dated:14.07.2025
and
in
part-IV-A
(No.394)
of
Karnataka
Gazette Extraordinary dated:14.07.2025, inviting objections and suggestions from all
persons likely to be affected there by within seven days from the date of publication
of the draft in the Official Gazette,
Whereas, the said Gazette was made available to the public on 14th July 2025.
And whereas, the objections and suggestions received have been considered by
the State Government.
Now, Therefore, in exercise of the powers conferred by Section 10 and Section
68 of the Karnataka Stamp Act, 1957 (Karnataka Act 34 of 1957), the Government of
Karnataka hereby makes the following rules, namely: -
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka
Stamp (Digital e-Stamp) Rules, 2025.
(2) They shall come into force on such date as the State Government may
appoint by notification in the Official Gazette.
2.
Definitions. – (1) In these rules, unless the context otherwise requires. –
a.
"Act" means the Karnataka Stamp Act, 1957 (Karnataka Stamp Act 34 of 1957);
b.
“Chief Controlling Revenue Authority” means an officer appointed by the
Government under clause (c) of section 2;
c.
“Digital e-Stamp” means a stamp which is an electronically generated
impression indicating payment of stamp duty;
d.
“Digital e-Stamp Application” means an electronic system developed by the
Government for the purpose of issuing of Digital e-Stamp;
e.
“Digital e-Stamp Repository” means the repository of Digital e-Stamps
maintained by the Government;
5
f.
"Government" means Government of Karnataka;
g.
“Registering officer” means an officer appointed under section 6 of the
Registration Act, 1908 (Central Act 16 of 1908);
h.
"Section" means a section of the Act;
i.
“Stamp Duty” means the duty payable under the Act;
j.
“Stamp Duty payer” means any person paying stamp duty, for an instrument, as
per the provisions of Section 30 of the Act;
(2) All other words used but not defined in these rules shall have the same
meaning as assigned to them in the Karnataka Stamp Act, 1957 (Karnataka Act
34 of 1957) and the Registration Act, 1908 (Central Act 16 of 1908) and the
rules made thereunder.
3. Digital e-Stamp Application. - Every Digital e-Stamp shall be issued by Digital e-
Stamp software Application notified from time to time by the Government;
4. Registration of User and Agency – Any individual or agency wishing to obtain a
Digital e-Stamp must first register themselves in Digital e-Stamp Application.
5. Details required for obtaining Digital e-Stamp.- The Stamp Duty payer shall
provide the necessary details as specified in the Digital e-Stamp Application in
accordance with Section 28 to calculate the amount of duty required to be paid for
obtaining Digital e-Stamp.
6. Content relating to the intended instrument relating to Digital e-Stamp.- In
obtaining the Digital e-Stamp for any purpose the whole contents of the instrument
shall be digitally entered in the Digital e-Stamp Application including by use of
template if so mandated through a Notification.
7. Payment of Stamp Duty.- The Stamp Duty payer shall utilize the payment modes
made available in the Digital e-Stamp Application to make payment of the
calculated stamp duty amount.
8. Generation of Digital e-Stamp.- After successful payment of the calculated stamp
duty amount the Digital e-Stamp Application shall generate a Digital e-Stamp
having Unique Number, and make it available to the stamp duty payer
electronically. The Digital e-Stamp generated thereon, shall include details like
amount of stamp duty, name of stamp duty payer, nature of instrument, date of
issue, schedule of immovable property and such details as deemed necessary by
the Chief Controlling Revenue Authority and shall be stored permanently in Digital
e-Stamp Repository. The Digital e-Stamp stored in Digital e-Stamp Repository
shall be the original stamp.
6
9.
Digital execution of instruments generated in Digital e-Stamp Application.-
The Digital e-Stamp Application shall also facilitate for digital execution of
instrument and such digital execution of instrument may be made either by Aadhar
based e-sign or Digital Signature Certificate issued as per the provisions of the
Information Technology Act, 2000 (Central Act 21 of 2000).
10. Verification of Digital e-Stamp.- The Digital e-Stamp Application shall have a
provision for verification of Digital e-Stamp against the original as stored in Digital
e-Stamp Repository.
11. Utilization of Digital e-Stamp.- Any Digital e-Stamp used for an instrument
which is not compulsorily registrable under the Registration Act, 1908 (Central
Act 16 of 1908) shall be deemed to be executed and utilized the moment it is issued
to the purchaser and in case of compulsorily registrable instruments, the moment
it is registered.
12. Refund.- The refund of any Digital e-Stamp duty shall be as provided under the
Act.
By Order and in the name of the
Governor of Karnataka,
(Sunitha.S)
Under Secretary to Government
Revenue Department
(Stamps & Registration)
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
Licensed to post without prepayment WPP No. 297
THAMMAIAH
Digitally signed by THAMMAIAH
DN: c=IN, o=Centre for e-Governance, 2.5.4.20=be54f34f4e31eae50203ca7fab5ceb3794f20a8460a2582ef28294d43b8f8b16, ou=department of printing stationery and Publication,CID - 7048443,
postalCode=560001, st=Karnataka, serialNumber=4d9b284dcc53d39f1425f50485de07dd86efa302a3fce3729eddea0c1b5098e0, cn=THAMMAIAH
Date: 2025.08.07 18:34:26 +05'30'