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The Gujarat Stamp (Amendment) Act, 2025

The Gujarat Stamp (Amendment) Act, 2025

Tax202520 sections

This Act amends Gujarat’s stamp duty laws to ensure taxes are paid on a wider range of financial and corporate instruments. It clarifies that copies or facsimiles of unstamped documents regarding company mergers, takeovers, and insolvency are fully taxable. The modifications also list specific property-related agreements subject to duty and mandate that government-controlled institutions must pay taxes electronically. These updates streamline tax collection and clarify when stamp duty applies to complex business transactions.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2 of Bom. LX of 1958
  3. 3. Amendment of section 3 of Bom. LX of 1958
  4. 4. Amendment of section 3A of Bom. LX of 1958
  5. 5. Insertion of new section 10A in Bom. LX of 1958
  6. 6. Amendment of section 17 of Bom. LX of 1958
  7. 7. Amendment of section 30 of Bom. LX of 1958
  8. 8. Article 5(gc) of SCHEDULE –I , by the person receiving the contract;”.
  9. 9. Amendment of section 31 of Bom. LX of 1958
  10. 10. Amendment of section 32 of Bom. LX of 1958
  11. 11. Amendment of section 32A of Bom. LX of 1958
  12. 12. Amendment of section 33 of Bom. LX of 1958
  13. 13. Amendment of section 34 of Bom. LX of 1958
  14. 14. Amendment of section 39 of Bom. LX of 1958
  15. 15. Amendment of section 49 of Bom. LX of 1958
  16. 16. Amendment of section 51 of Bom. LX of 1958
  17. 17. Amendment of section 52 of Bom. LX of 1958
  18. 18. Amendment of section 62A of Bom. LX of 1958
  19. 19. Insertion of new sections 67A and 67B in Bom. LX of 1958
  20. 67B. In case of non-fulfillment of responsibility by the Institution, Board,

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