No hefty stamp duty on Gift deeds now in Uttar Pradesh

Updated on 05.08.2023

Gift Deed new Notification by Uttar Pradesh Government

Date: 03.08.2023, Number-18/2023/995/94-एस0आर0-2-2023-700(29)/2021

Highlights :

1. To whom Gift deed can be done

Son, Daughter, Father, Mother, Husband, Wife, Daughter in law (Bahu), Own Brother, Wife of Brother in case of brother’s death, Own sister, Husband of sister in case of Sister’s death, Son of son, Daughter of Daughter.

2. If any property is obtained through Gift, this notification is not applicable is gift is being done within 5 years of previous gift registration.

3. Not applicable to the Gift by any Firm, Company, Trust or organisation.

4. Not applicable to the Gift to any Firm, Company, Trust or organisation.

5. Applicable to only Agricultural and residential property. Not applicable to any Industrial, Commercial or Institutional property.

Read notification below:



In pursuance of provisions of clause (3) of Article 348 of the Constitution of India, the

Governor is pleased to order the publication of the following English translation of

Government notification no. 18/2023/995/94-S.R-2-2023-700(29)2021 dated, 03 August,




No. 18/2023/995/94-S.R-2-2023-700(29)2021

Lucknow, Dated, 03 August, 2023

In exercise of the powers under clause (a) of sub-section (1) of section 9 of the Indian

Stamp Act, 1899 (Act no. 2 of 1899) as amended in its application to Uttar Pradesh, the

Governor, until further orders, with effect from the date of the publication of this

notification in the Gazette, by giving remission, in the stamp duty chargeable on gift deed

under Article 33 of Schedule 1-B of the said Act of 1899 , is pleased to fix the maximum

stamp duty as set out in column-2 of the table below on the gift deed as set out in column-1

of the table below:-


Column-1 Column-2

Description of the instrument Maximum stamp duty

Such gift deed, whereby the donor, transfers immovable

property in favour of family members, such as son, daughter,

father, mother, husband, wife, daughter-in-law (wife of son),

real brother (his wife in case of death real brother), real sister,

son-in-law (husband of daughter), son/daughter of


Rupees 5000.00

1-If any Property received by the instrument of a Gift Deed, is being gifted by the receiver

within the time period of five years from the date of registration, the gift of the said

property will not be covered under this notification.

2-This notification covers the Gift of property, given by real person to a real person only. The

provisions of this notification will not be effective for the Donor or receiver of the gift of a

fictitious person like Firm, Company, and Trust & Institution etc.

3-Only the gift of residential and agricultural property will be covered under this

notification. Gift of the properties of other kind like Firm, Company, Trust & Institution etc.

will not fall within the provisions of this notification.

By order

Leena Johri

Pramukh Sachiv.

Now there will be no hefty stamp duty on gift deeds payable in the state of Uttar Pradesh.

Earlier existing hefty Stamp duty on gift deeds will not be payable in the state of Uttar Pradesh when the gift is being made to the family members (i.e. father, mother, wife, son, daughter on law, son-in-law, own brother, own sister, grand-daughter or grand-son.  

Uttar Pradesh Government has come up with a notification doing away with the stamp duty payable on the registration of Gifts.

The notification is issued by the Stamp and Registration division of Govt. of Uttar Pradesh being No. -8/2022/566/94-एस0आर0-2-2022-700(29)/2021  dated 18 June, 2022

Stamp duty on gift deed payable now in Uttar Pradesh

Now maximum stamp duty payable in respect of the registration of Gift deed is Rs. 5,000/- (Rupees Five Thousand Only)

Stamp duty on gift deed payable earlier in Uttar Pradesh

Earlier a stamp duty of approximate 7 % was payable on the registration of the Gift deed of immovable property.

Validity of notification

This notification is however valid only for six months with effect from the date of publication.

Please Note: This news article is posted by the team of NB Associates, Advocates & Solicitors. The content(s) of this Article cannot be copied or reproduced without the express written consent of NB Associates.

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Gift deed: Legal consultation, Drafting and registration

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