Indian Stamp (Odisha Amendment) Ordinance, 2026 – Official Gazette

Indian Stamp (Odisha Amendment) Ordinance, 2026

Odisha Ordinance 03 of 2026 | Notification No. 7005

Notification No. 7005—I-Legis-7/2026/L

Date 14th May, 2026

Issued By Law Department, Odisha

Governor Hari Babu Kambhampati

Key Highlights & Impact

The state government has promulgated this ordinance to simplify apartment registration and reduce stamp duty burdens for homebuyers and residents’ associations.

For Association of Allottees: Fixed stamp duty of Rs. 50,000 (previously 5% of value) for the transfer of common areas and facilities.
For Homebuyers: Uniform stamp duty of 5% at the time of registration (replacing the previous slabs of 3%, 4%, and 5%).
Common Area Share: The 5% duty paid by individual buyers now covers their undivided proportionate share in common areas.

THE INDIAN STAMP (ODISHA AMENDMENT) ORDINANCE, 2026

ODISHA ORDINANCE 03 OF 2026

An Ordinance further to amend the Indian Stamp Act, 1899 in its application to the State of Odisha.

WHEREAS, the Legislative Assembly of the State of Odisha is not in session;

AND, WHEREAS, the Governor of Odisha is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Indian Stamp Act, 1899 in its application to the State of Odisha in the manner hereinafter appearing;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Odisha is pleased to promulgate the following Ordinance in the Seventy-seventh year of the Republic of India as follows:-

1. Short title and commencement.

(1) This Ordinance may be called the Indian Stamp (Odisha Amendment) Ordinance, 2026.

(2) It shall come into force at once.

2. Amendment to Schedule I-A.

In the Schedule I-A, of the Indian Stamp Act, 1899 —

(a) In Article 23, for the entries appearing in column (3) under clause (c) the following entries shall be substituted, namely: —

“Five per centum of the amount

Provided that —

(a) Where the promoter executes the deed of transfer of apartment alongwith its corresponding and proportionate share in common areas and facilities in favour of the allottee or transferee in pursuance of the agreement to sale, the duty chargeable on the instrument shall be five per centum of the amount.

(b) Where the promoter executes the deed of transfer of common areas and facilities in favour of the association of allottees, the duty chargeable on such instrument shall be rupees fifty thousand.”

HARI BABU KAMBHAMPATI

Governor of Odisha

Dated the 12th May, 2026

Printed and Published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

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