Servants of Knowledge
Uttar Pradesh Extraordinary Gazette · Government of Uttar Pradesh

Exemption is granted, to the extent specified, from the stamp duty chargeable in respect of the instruments indicated in the Schedule, for the purposes described therein.

Published 23 February 2026

Department
Stamp and Registration Department
Type
Extraordinary
Notification no.
4/2026/246/94-2-2026-UO-49/94-2-2025
Subdepartment
Anubhag-2
Identifier
in.gazette.uttarpradesh_extraordinary.2026-02-23.c_202603301413245579
Languages
English, Hindi
Published at
Original source ↗

click here for IIIF manifest

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MCywå@,uŒihŒ&91@2014&16

ykblsUl Vw iksLV ,sV dUls'kuy jsV

—

¼ifjfu;r vkns'k½

mRrj çns'k 'kklu

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la[;k 4@2026@246@94-2&2026-UO-49/94-2-2025

y[kuÅ] 23 Qjojh] 2026

&&&&&&&&&

vf/klwpuk

mÙkj çns'k jkT; esa viuh ço`fÙk ds lEcU/k esa ;Fkk la'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 ds v/khu çnÙk 'kfä;ksa dk ç;ksx djds jkT;iky bl vf/klwpuk ds ljdkjh xtV esa çdk'ku ds fnukad ls] 'mÙkj çns'k mPp f'k{kk çksRlkgu uhfr] 2024^ ds çLrj&4-3-1 ds [k.M&d] [k ,oa x] çLrj&4-3-1 ds [k.M&³] çLrj&4-3-3 ds [k.M&d rFkk çLrj&4-3-4 ds [k.M&d ds mica/kksa ds vuqlkj uhps vuqlwph ds LrEHk&2 esa of.kZr ç;kstuksa gsrq mä vuqlwph ds LrEHk&4 esa nf'kZr fy[kr ds lEcU/k esa çHkk;Z LVkEi 'kqYd esa] mlds LrEHk&3 esa mfYyf[kr lhek rd NwV çnku djrs gSaA

vuqlwph

LVkEi 'kqYd NwV ls lEcaf/kr mRrj izns'k mPp f'k{kk izksRlkgu uhfr] 2024 ds izLrj fooj.k@iz;kstu N V dh lhek w fy[kr dh izd`fr
1 2 3 4
izLrj&4-3-1 [k.M-d] [k ,oa x ,sls ftys es LFkkfir gksus okys a izFke ,e0bZ0vkj0;w0 vFkkZr~ cgqfo"k;d f'k{kk vkSj vuqla/kku fo'ofo|ky; ¼,u0bZ0ih0-2020 esa ;Fkk ifjHkkf"kr½] dks LVkEi 'kqYd esa NwV iznku dh tk;sxh tks vc rd fdlh ls vkPNkfnr ugha gSA 1&50 djksM+ Hkwfe dh ykxr rd&50% 2&50 djksM+ ls 150 djksM+ Hkwfe dh ykxr rd&30% 3&150 djksM+ ls vf/kd Hkwfe dh ykxr rd&20% Åij mfYyf[kr fofu/kku czSdsV ds vuqlkj fofu/kkfur mÙkj çns'k jkT; es viuh a ço`fÙk ds lEcU/k esa ;Fkk la'kksf/kr Hkkjrh; LVkEi vf/kfu;e] 1899
386 RPH Stamp & Registration-2, 2026 data 6e 2 mRrj izns'k vlk/kkj.k xtV] 23 Qjojh] 2026
1 4
LVkEi 'kqYd dh NwV ds fy;s] Hkwfe ds jftLVªhd`r nLrkost ds vuqlkj okLrfod Ø; dher dks ifj;kstuk ds fy;s Hkwfe dh ykxr ekuk tk;sxkA Hkwfe mRrj izns'k jkT; vkS|ksfxd fodkl fuxe ¼;wihlhMk½ ;k fdlh vU; jkT; ljdkj vfHkdj.k }kjk vkoafVr fd;s tkus dh n'kk esa] lank; dh x;h okLrfod vkoaVu dher dks Hkwfe dh ykxr ekuk tk;sxkA LVkEi 'kqYd o jftLVªdj.k izHkk;Z dks Hkwfe dh ykxr esa lfEefyr ugha fd;k tk;sxkA dksbZ Hkh /kujkf'k LVkEi 'kqYd esa çxfr'khy NwV ds v/;/khu gksxhA ¼vf/kfu;e la[;k 2] lu~ 1899½ ds vuqPNsn&23 ds [k.M ¼d½ ds v/khu gLrkUrj.k vkSj vuqlwph ,d&[k ds vuqPNsn&35 ds v/khu iêkA
izLrj-4-3-1 [k.M-³ ;fn izFke ,e0bZ0vkj0;w0 vFkkZr~ cgq fo"k;d f'k{kk vkSj vuqla/kku fo'ofo|ky; ¼,u0bZ0ih0-2020 esa ;Fkk ifjHkkf"kr½ jkT; ds fdlh ,sls vkdka{kh ftys esa LFkkfir fd;k tkrk gS tks vc rd vkPNkfnr ugha gSA 100% Hkwfe esa fofu/kku dh Js.kh o lhek dk fopkj fd;s fcukA mRrj izns'k jkT; es viuh a izo`fRr ds lEcU/k esa ;Fkk la'kksf/kr Hkkjrh; LVkEi vf/kfu;e] 1899 ¼vf/kfu;e la[;k 2] lu~ 1899½ ds vuqPNsn-23 ds [k.M ¼d½ ds v/khu gLrkUrj.k vkSj vuqlwph ,d-[k ds vuqPNsn-35 ds v/khu iV~VkA
izLrj-4-3-3 [k.M-d jkT; ds fdlh Hkh ftys esa LFkkfir izFke ikap ,e0bZ0vkj0;w0 fons'kh mPp f'k{kk l LFkku a ¼,Q0,p0bZ0vkbZ0½ vFkkZr~ cgqfo"k;d f'k{kk vkSj vuqla/kku fo'ofo|ky; ¼,u0bZ0ih0-2020 e a s ;FkkifjHkkf"kr½ ijUrq os vf/klwpuk ,Q0 la[;k-1-1@2023 d s ek/;e ls ;w0th0lh0 }kjk fu/kkZfjr ekxZn'khZ fl)karksa ftuesa fuEu ekun.M Hkh lfEefyr gS] dks iwjk djrs gks & a ¼,d½ vkosnu ds le;] ;w0th0lh0 }kjk le;-le; ij ;Fkk fofuf'pr oSf'od jSafdax dh lexz J .kh esa 'kh"kZ ikap lkS ds Hkhrj LFkku s izkIr fd;k x;k gks vFkok ¼nks½ vkosnu ds le;] oSf'od j Safdax dh fo"k;okj Js.kh es 'kh"kZ ikap a lkS ds Hkhrj LFkku izkIr fd;k gks] 100% Hkwfe esa fofu/kku dh Js.kh o lhek dk fopkj fd;s fcukA mRrj izns'k jkT; es viuh a izo`fRr ds lEcU/k esa ;Fkk la'kksf/kr Hkkjrh; LVkEi vf/kfu;e] 1899 ¼vf/kfu;e la[;k 2] lu~ 1899½ ds vuqPNsn-23 ds [k.M ¼d½ ds v/khu gLrkUrj.k vkSj vuqlwph ,d&[k ds vuqPNsn-35 ds v/khu iV~VkA
386 RPH Stamp & Registration-2, 2026 data 6e 3 mRrj izns'k vlk/kkj.k xtV] 23 Qjojh] 2026
1 4
vFkok ;w0th0lh0 }kjk le;-le; ij ;Fkk fofuf'pr fdlh fof'k"V {ks= esa mRd`"V fo'ks"kKrk izkIr dh gksA
izLrj-4-3-4 [k.M-d uohure jSafdax lwph esa 'kh"kZ 50 esa ,u0vkbZ0vkj0,Q0 jSafdax okys fo'ofo|ky; vkSj jkT; ds fdlh Hkh ftys esa LFkkfir ,e0bZ0vkj0;w0 laLFkku vFkkZr~ cgqfo"k;d f'k{kk vkSj vuqla/kku fo'ofo|ky; ¼,u0bZ0ih0- 2020 esa ;FkkifjHkkf"kr½ dh LFkkiuk ds fy;sA 100% Hkwfe esa fofu/kku dh Js.kh o lhek dk fopkj fd;s fcukA mRrj izns'k jkT; es viuh a izo`fRr ds lEcU/k esa ;Fkk la'kksf/kr Hkkjrh; LVkEi vf/kfu;e] 1899 ¼vf/kfu;e la[;k 2] lu~ 1899½ ds vuqPNsn-23 ds [k.M ¼d½ ds v/khu gLrkUrj.k vkSj vuqlwph ,d-[k ds vuqPNsn-35 ds v/khu iV~VkA

bl vf/klwpuk ds v/khu iwoksZDr NwV fuEufyf[kr fucU/ku vkSj 'krksZa ds v/;/khu gksxh%&

1&lEcfU/kr ftyk ds ftyk eftLVsªV vFkok iz[;kid foHkkx vFkkZr~ mPp f'k{kk foHkkx ds vf/kdkjh ¼ftyk Lrj ls vfuEu inuke½ fy[kr ij ;g iqf"V djsaxs fd foys[k ^mRrj izns'k mPp f'k{kk izksRlkgu uhfr] 2024^ ds v/khu fu"ikfnr fd;k tk jgk gS rFkk bl iz;kstukFkZ lk{kh ds :i esa gLrk{kj Hkh djsaxsA

2&LVkEi 'kqYd NwV ds lerqY; /kujkf'k] lEcfU/kr ftyk ds ftyk eftLVsªV ds i{k esa] vizfrlagj.kh; cSad izR;kHkwfr ,sls foys[k ds jftLVªhdj.k ds le; jftLVªhdj.k vf/kdkjh ds le{k izLrqr dh tk;sxhA cSad izR;kHkwfr dh fof/kekU;rk 05 o"kZ gksxhA ifj;kstuk ds fy;s vuqKk-i= ¼,y0vks0ih0½ fn;s tkus ds i'pkr~ bls okil dj fn;k tk;sxkA Hkwfe ds jftLVªhdj.k fnukad ls 05 o"kZ ds Hkhrj ,e0bZ0vkj0;w0 fo'ofo|ky; dks ,y0vks0ih0 ¼vuqKk-i=½ izkIr djuk gksxkA vU;Fkk cSad izR;kHkwfr dks Hkqukdj /kujkf'k dks LVkEi ,oa jftLVªs'ku foHkkx }kjk mi;qDr ys[kk'kh"kZd esa tek dj fn;k tk;sxkA

3&bl vf/klwpuk esa mfYyf[kr micU/k bl vf/klwpuk ds ljdkjh xtV esa izdk'ku ds fnukad ls mRrj izns'k mPp f'k{kk izksRlkgu uhfr] 2024 dh izHkkoh vof/k rd izo`Rr jgsaxsA ;fn fdUgha dkj.kksa ls mDr uhfr lkeIr dh tkrh gS rks bl vf/klwpuk ds v/khu iznRr NwV mDr uhfr ds izR;kgj.k ds fnukad ls Lor% izfrlagzr le>h tk;sxhA

4&ykHk dsoy mRrj izns'k jkT; esa fLFkr fo'ofo|ky;ksa ds eq[; ifjlj ij gh ykxw gksaxs] u fd oká ifjlj dsUnzksa ijA

vkKk ls]

vfer xqIrk] izeq[k lfpoA386 RPH Stamp & Registration-2, 2026 data 6e 4 mRrj izns'k vlk/kkj.k xtV] 23 Qjojh] 2026 The Governor is pleased to order the publication of the following English translation of Government notification no.4/2026/246/94-2&2026-UO-49/94-2-2025 dated February 23, 2026 :

No. 4/2026/246/94-2&2026-UO-49/94-2-2025

Dated Lucknow, February 23, 2026

IN exercise of the powers confered under 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, the Governor is pleased to remit, with effect from the date of publication of this notification in the Official Gazette, the stamp duty, chargeable in relation to the instruments shown in Column-4 of the Schedule below, in accordance with the provisions of clauses-a, b and c of paragraph 4.3.1, clause-e of paragraph-4.3.1, clause-a of paragraph-4.3.3 and clause-a of paragraph-4.3.4 of the Uttar Pradesh Higher Education Incentive Policy, 2024, for the purposes described in Column-2 of the said Schedule, to the extent mentioned in Column-3 thereof.

Paragraphs of the Uttar Pradesh Higher Education Incentive Policy, 2024 relating to stamp duty exemption Descriptions/Purpose Extent of Remission Nature of Instruments
1 2 3 4
Paragraph 4.3.1 clauses-a, b and c Stamp duty exemption to be provided to first MERU, i.e., Multidisciplinary Educational and Research University (as defined in NEP 2020), established in a district hitherto not covered by one. For stamp duty exemption, the actual purchase price as per the registered document of the land shall be considered as the cost of land for the project. In case the land is allotted by the Uttar Pradesh State Industrial Development Corporation (UPSIDA) or any other State Government Agency, the actual allotment price paid shall be considered as the cost of land. Stamp duty and registration charges shall not be included in the cost of the land. 1.Up to 50 crores of the cost of land-50% 2. 50 crores to 150 crores of the cost of land-30% 3.More than 150 crores of the cost of land-20% Any amount invested as per the investment brackets mentioned above shall be subjected to progressive exemption in stamp duty. Conveyance under clause-(a) of Article-23 and lease under Article 35 of the Schedule I-B of the Indian Stamp Act, 1899 (Act no. 2 of 1899), as amended in its application to the state of Uttar Pradesh.
Paragraph 4.3.1 clause-e If the first MERU, i.e., Multidisciplinary Educational and Research University (as defined in NEP 2020) is established in an Aspirational district of the State hitherto not covered by one. 100% Irrespective of the category and range of investment in land. Conveyance under clause (a) of Article 23 and lease under Article 35 of the Schedule I-B of the Indian Stamp Act, 1899) (Act no. 2 of 1899), as amended in its application to the State of Uttar Pradesh.
1 2 3 4
Paragraph 4.3.3 clause-a To first 5 MERU Foreign Higher Education Institutes (FHEI), i.e., Multidisciplinary Educational and Research University (as defined in NEP 2020) established in any district of the State, provided they meet guidelines laid out by UGC through notification F. no. 1-1/2023(IC-FHEI) including the criteria of:- (i) it should have secured a position within the top five hundred in the overall category of global rankings at the time of application, as decided by the UGC from time to time; or (ii) it should have secured a position within the top five hundred in the subject-wise category of global rankings at the time of application or should possess outstanding expertise in a particular area, as decided by the UGC from time to time. 100% Irrespective of the category and range of investment in land. Conveyance under clause (a) of Article 23 and lease under Article 35 of the Schedule I-B of the Indian Stamp Act, 1899 (Act no.2 of 1899), as amended in its application to the State of Uttar Pradesh.
Paragraph- 4.3.4 clause-a For Universities having NIRF ranking within top 50 of the most recent ranking list and setting up a MERU Institute, i.e., Multidisciplinary Educational and Research University (as defined in NEP 2020) established in any district of the State. 100% Irrespective of the category and range of investment in land. Conveyance under clause (a) of Article 23 and lease under Atricle 35 of the Schedule I-B of the Indian Stamp Act, 1899 (Act no.2 of 1899), as amended in its application to the State of Uttar Pradesh.
386 RPH Stamp & Registration-2, 2026 data 6e 5 mRrj izns'k vlk/kkj.k xtV] 23 Qjojh] 2026

conditions:-

1. The District Magistrate of the concerned district or the officer of promulgation department i.e. Higher Education Department (not below the district level designation) shall confirm in the instrument that the deed is being executed under the Uttar Pradesh Higher Education Incentive Policy, 2024 and also sign as a witness for the said purpose.

2. Irevocable Bank Guarantee of the amount equivalent to the remission of stamp duty, in favour of the District Magistrate of the concerned district, shall be presented before the registration officer at the time of the registration of such deed. The Bank Guarantee shall be valid for 5 years. It shall be returned after Letter Of Permission (LOP) is granted for the project. MERU University will have to obtain the LOP within 5 years from the date of registration of the land. Otherwise, the amount will be encashed by the bank guarantee and deposited in the appropriate head by the Stamp and Registration Department.

3. The provisions mentioned in this notification shall remain in force from the date of publication of this notification in the Official Gazette till the effective period of the Uttar Pradesh Higher Education Incentive Policy, 2024. In case, the said policy comes to end, by any means, the remission granted under this notification shall be considered to be revoked by itself from the date of the withdrawal of the said policy.

4. Benefits are only applicable to main campus of Universities in the State of Uttar Pradesh and not off-campus centers. By order,

AMIT GUPTA,Pramukh Sachiv. ihå,lå;wåihå&,åihå 386 jkti=&2026&¼1199½&599 çfr;ka ¼Mh0VhŒih0@vkWQlsV½A ihå,lå;wåihå&,åihå 10 lk0 LVkEi ,oa jftLVªs'ku&2026&¼1280½&150 çfr;ka ¼Mh0VhŒih0@vkWQlsV½A 386 RPH Stamp & Registration-2, 2026 data 6e

Cite this issue. Uttar Pradesh Extraordinary Gazette, Government of Uttar Pradesh, 23 February 2026. Indian Gazettes, https://egazette.servantsofknowledge.in/details/in.gazette.uttarpradesh_extraordinary.2026-02-23.c_202603301413245579/. Archive identifier in.gazette.uttarpradesh_extraordinary.2026-02-23.c_202603301413245579.