Article 5(gc) of SCHEDULE –I , by the person receiving the contract;”.

Insertion of new section 30A in Bom. LX of 1958 In the principal Act, after section 30, the following section shall be inserted, namely:- “30A. Notwithstanding anything contained in section 30, where any instrument referred to in clauses

1. (a) to
2. (g) of section 30 is executed on or after the date of commencement of the Gujarat Stamp (Amendment) Act, 2025, in favour of or by any financial institution such as Bank, Non-Banking Finance Company, Housing Finance Company or alike, which creates any right in favour of any such financial institution, the liability to pay proper stamp duty shall be on such financial institution concerned without affecting their right.”.