Haryana clears haze that denied daughters’ children stamp duty waiver for 12 years

Twelve years after granting a 100 per cent stamp duty exemption on lifetime transfers of immovable property within a family, the Haryana government has clarified that the provision also applies to daughters’ children.

Dr Sumita Misra, Financial Commissioner, Department of Revenue and Disaster Management, said the government issued a corrigendum on July 24 to remove a long-standing confusion caused by the Hindi version of its 2014 notification, which mentioned only pautra-pautri (sons’ children). This confusion at sub-registrar offices often prevented daughters’ children from getting the stamp duty exemption.

The full stamp duty exemption for property transfer deeds made during the owner’s lifetime in favour of close blood relations, under section 9 of the Indian Stamp Act, took effect on June 16, 2014. This applies to parents, children, grandchildren, siblings, and spouses. The English version of the notification broadly used the term “grandchildren”.