The Himachal Pradesh Legislative Assembly has passed the Indian Stamp (Himachal Pradesh Second Amendment) Bill, 2026, aiming to streamline property registration fees, prevent tax evasion, and promote female property ownership across the state. Passed by voice vote on the concluding day of the monsoon session, the legislation restores a key tax concession for women homebuyers. Under the updated framework, stamp duty for women purchasing property valued up to ₹1 crore has been halved from 8% to 4%, while transactions exceeding ₹1 crore will carry an 8% duty. For general buyers, the stamp duty is set at 6% for properties up to ₹40 lakh and 8% for higher valuations.
In addition to property tax adjustments, the bill introduces stricter controls on General Power of Attorney (GPA) transfers—particularly those involving out-of-state buyers—to curb fraudulent land deals and revenue leakage. Defending the measure in the House, Revenue Minister Jagat Singh Negi highlighted that basic administrative documentation costs remain low for ordinary citizens, while routine land processes like Patwari procedures attract no stamp duty. Minister Negi emphasized that the revised fee structures primarily target higher-income transactions to generate essential state revenue and modernize land record administration.
The opposition Bharatiya Janata Party (BJP) strongly resisted the broader fee hikes included in the bill, particularly increased charges on affidavits, agreements, and official documentation. Leader of Opposition Jai Ram Thakur criticized the government for imposing additional financial burdens on the general public during times of economic strain, urging a rollback of the administrative rate increases. Despite the opposition’s objections and demands for reconsideration, the assembly passed the bill before adjourning sine die.
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