Øe-la[;k&18¼[k½
jftLVªs'ku uEcj&,lŒ,lŒihŒ@,yŒ&
MCywå@,uŒihŒ&91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
mRrj izns'k 'kklu
la[;k 01@2026@26@94-2&2026-700¼29½-2021
y[kuÅ] 8 tuojh] 2026
&&&&&&
vf/klwpuk
mRrj çns'k jkT; esa viuh ço`fRr ds lEcU/k esa ;Fkkla'kksf/kr Hkkjrh; LVkEi vf/kfu;e] 1899 ¼vf/kfu;e la[;k 2] lu~ 1899½ dh /kkjk 9 dh mi/kkjk ¼1½ ds [k.M ¼d½ }kjk çnRr 'kfDr;ksa dk ç;ksx djds] vfxze vkns'kksa rd] vkSj vf/klwpuk la[;k&18@2023@995@94&,l0vkj0&2&2023&700¼29½&2021 fnukad 3 vxLr] 2023 dk mu ckrksa ds flok; vf/kØe.k djds tks ,sls vf/kØe.k ds iwoZ dh x;h gksa ;k fd;s tkus gsrq yksfir gksa] bl vf/klwpuk ds ljdkjh xtV esa çdkf'kr fd;s tkus ds fnukad ls] jkT;iky] uhps lkj.kh ds LrEHk&1 esa ;FkkmfYyf[kr iwoksZDr vf/kfu;e dh vuqlwph&1¼[k½ ds vuqPNsn 33 ds v/khu nku foys[k ij lkj.kh ds LrEHk&2 esa ;Fkknf'kZr /kujkf'k dh lhek ls vf/kd çHkk;Z LVkEi 'kqYd esa NwV çnku djrs gSa%&
lkj.kh
| LrEHk&1 | LrEHk&2 |
| fy[kr dk fooj.k | vf/kdre LVkEi 'kqYd |
| dksbZ nku foys[k] ftlds }kjk nkrk] vpy lEifRr dk varj.k nku ds :i esa ifjokj ds fuEu lnL;ksa & iq=] iq=h] firk] ekrk] ifr] iRuh] iq= o/kw ¼iq= dh iRuh½] lxk HkkbZ] lxs HkkbZ ds e`rd gksus dh n'kk es mldh iRuh] lxh cgu] a nkekn ¼iq=h dk ifr½ ;k ikS=@ikS=h ¼iq=@iq=h ds iq=@iq=h½ ds i{k esa djsaA | #i;s 5000@& |
1&;fn ,slh NwV dk ykHk mBkus okys nku foys[k ds fy[kr }kjk izkIr dksbZ lEifRr] jftLVªhdj.k ds fnukad ls ik¡p o"kZ dh le;kof/k ds Hkhrj izkIrdrkZ }kjk nku esa nh tk jgh gks rks mDr lEifRr dk nku bl vf/klwpuk ds v/khu vkPNkfnr ugha gksxkA
2&;g vf/klwpuk dsoy fdlh izkd`frd O;fDr }kjk izkd`frd O;fDr dks fn;s x;s nku ij ykxw gksxhA bl vf/klwpuk ds micU/k fdlh oS/kkfud fof/kd O;fDr ;Fkk&QeZ] dEiuh] VªLV ;k laLFkk] pkgs og nkudrkZ gks ;k nku izkIrdrkZ] ;k ,slh bdkb;ksa ds LokfeRo okyh fdlh lEifRr ds fy, izHkkoh ugha gksaxsA 3&bl vf/klwpuk ds v/khu ek= vkoklh;] d`";] okf.kfT;d rFkk vkS|ksfxd lEifRr;ksa dk nku vkPNkfnr gksxkA fdlh vU; izdkj dh lEifRr dk nku bl vf/klwpuk ds micU/kksa ds varxZr ugha vk;sxkA
vkKk ls]
vfer xqIrk]
izeq[k lfpoA
&&&&&&
IN pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of notification no. 01/2026/26/ XCIV-2&2026-700(29)-2021, dated January 8, 2026 :
No. 01/2026/26/ XCIV-2&2026-700(29)-2021
Dated Lucknow, January 8, 2026
IN exercise of the powers conferred by clause (a) of sub-section (1) of Section 9 of the Indian Stamp Act, 1899 (Act no. 2 of 1899), as amended in its application to the State of Uttar Pradesh, until further orders, and in supersession of notification no. 18/2023/995/94-S.R.-2-2023-700(29)/2021 dated August 3, 2023, except as respects things done or omitted to be done before such supersession, with effect from the date of publication of this notification in the Official Gazette, the Governor is pleased to remit the stamp duty, exceeding the extent of the amount as shown in Column-2 of the table below, chargeable on the gift deed under Article 33 of Schedule I-B of the aforesaid Act as mentioned in Column-1 thereof.
TABLE
| Column-1 | Column-2 |
| Description of the Instrument | Maximum Stamp Duty |
| A gift deed whereby the donor transfers immovable property by way of gift to the following family members son, daughter, father, mother, husband, wife, daughter-in-law (wife of son), real brother, in case of deceased real brother to his widow, real sister, son-in-law (husband of daughter), or grandson/granddaughter (son/daughter of son/daughter). | Rs. 5,000/- |
gifted by the recipient within five years from the date of registration, the gift of the said property shall not be covered under this notification.
mRrj izns'k vlk/kkj.k xtV] 8 tuojh] 2026 32.This notification shall apply only to gifts made by a natural person to natural person. The provisions of this notification shall not be effective to any legal/juristic person such as a firm, company, trust, or institution, either as donor or donee, or to any property owned by such entities.
3. Only the gift of residential, agricultural, commercial and industrial properties will be covered under this notification. Gifts of any other type of property shall not fall within the provisions of this notification.
By order, AMIT GUPTA,
Pramukh Sachiv.
ih0,l0;w0ih0&,0ih0 339 jkti=&2026&¼1019½&599 izfr;k¡ ¼MhVh0ih0@vkWQlsV½A ih0,l0;w0ih0&,0ih0 7 lk0 LVkEi ,oa jftLVªs'ku&2026&¼1020½&100$50=150 izfr;k¡ ¼MhVh0ih0@vkWQlsV½A