Regn.No. KERBIL/2012/45073 dated 05-09-2012 with RNI Reg No.KL/TV(N)/634/2021-2023 മകരള സർകാർ Government of Kerala 2026
മകരള ഗസറ്
KERALA GAZETTE
അസാധാരണം
EXTRAORDINARY
ആധികാരികാേയി ്പസിദറ്റപടുതുനത
PUBLISHED BY AUTHORITY
തിരുവനനപുരം,
2026 ജനുവരി 19 19th January 2026
തിങള
നർേ
No. 208 വാലം 15 Vol. XV
1201 കേരം 5 5th Makaram 1201 Thiruvananthapuram, Monday
1947 ചപൗഷം 29 29th Pousha 1947
GOVERNMENT OF KERALA
Taxes (J) Department
NOTIFICATION
G.O.(P)No.6/2026/TAXES. Dated, Thiruvananthapuram, 18th January , 2026
4th Makaram, 1201
S. R. O. No. 65/2026
In exercise of the powers conferred by sections 28C, 45B and 69 of the Kerala Stamp Act, 1959 (17 of 1959), the Government of Kerala hereby make the following Rules further to amend the Kerala Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, issued by notification under G.O.(P)No. 636/68/RD dated 29th December, 1968 and published as S.R.O.No. 142/69 in Kerala
2 RULES1 . Short title and commencement.—(1) These rules may be called Kerala Stamp (Prevention of Undervaluation of Instruments) Amendment Rules, 2025.
(2) They shall come into force at once.
2. Amendment of the rules.—In the Kerala Stamp (Prevention of Undervaluation of Instruments) Rules, 1968,—
(1) in rule 3, in sub-rule(2B)(i), for the closing sentence, the following shall be substituted, namely,—
"The approved valuer shall follow the plinth area rate method approved by the Central Public Works Department for determining the value of the building".
By order of the Governor, K R JYOTHILAL Additional Chief Secretary to Government
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.) The existing provision in sub-rule 2(B)(i) of rule 3 of the Kerala Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, stipulates the approved valuer to follow the criteria approved by Central Public Works Department for valuation of building and apply the cost inflation index notified under section 48 of the Income tax Act, 1961 (Central Act 43 of 1961) for arriving the present value of the building at the time of transfer. This provision is in accordance with section 28C of Kerala Stamp Act, 1959. The said section was amended as per Finance Act, 2020 (7 of 2020) in which the valuation of the building shall be determined as per plinth area rate method by applying plinth area rates published by Central Public Works Department. Hence, the Government have decided to amend the Kerala Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, suitably.
The notification is intended to achieve the above object.