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ARTICLE · 03 FEBRUARY 2026

From Stamp Paper To Source Code: Karnataka's Quite Rewrite Of Stamp Duty Law

King, Stubb & Kasiva
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Karnataka's move to operationalise digital e-Stamping through the KAVERI-2 platform may appear, at first glance, to be an administrative or technological upgrade.

IndiaTechnology
Amrutha Varshini Sreedhar
Amrutha Varshini Sreedhar
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A structural reform hidden in plain sight

Karnataka's move to operationalise digital e-Stamping through the KAVERI-2 platform may appear, at first glance, to be an administrative or technological upgrade. In reality, it represents something more consequential: a re-engineering of how stamp duty law functions in practice, from assessment to enforcement.

By formally notifying the KAVERI-2 module as the State's authorised "Digital e-Stamp Application", the Government has shifted stamp duty from a paper-based fiscal instrument to a data-native legal process. This transition, anchored in the Karnataka Stamp (Digital e-Stamp) Rules, 2025 and operationalised through the January 2026 notification, signals a deeper recalibration of revenue administration and legal compliance.

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