The Maharashtra Stamp (Amendment) Act, 2025
("Amendment Act"), enacted on April 1,
2025, introduces several key changes to the Maharashtra Stamp Act,
1958 ("Maharashtra Stamp Act"). The
amendment includes inter alia increase in fees and
streamlining online payment of stamp duty.
Key amendments under the Amendment Act
1. Increase in stamp duty for supplementary documents
(Section 4): The stamp duty chargeable on 'other
instruments' that form part of a single transaction has
been raised from INR 100 (Indian Rupees one hundred) to INR 500
(Indian Rupees five hundred).
This amendment to Section 4 of the Maharashtra Stamp Act
enhances the stamp duty payable on each additional/ancillary
instrument (such as power of attorney, release deed, or a similar
document) executed along with the principal instrument (such as
sale deed, mortgage deed, or other primary document) within a
single transaction. The amendment is likely to result in an
increased overall cost of