Haryana clears haze that denied daughters’ children stamp duty waiver for 12 years

After granting a full stamp duty exemption to family members for a decade, the Haryana government has elucidated that the benefit also extends to the offspring of daughters. Dr. Sumita Misra, Financial Commissioner at the Department of Revenue and Disaster Management, announced this clarification on July 24 through a corrigendum, eliminating long-standing ambiguity caused by the Hindi version of the 2014 notification, which only referred to sons' children.

This confusion at sub-registrar offices frequently obstructed daughters' children from benefiting from the stamp duty waiver. The comprehensive exemption for property transfer deeds executed during the owner's lifetime for close blood relatives, as per Section 9 of the Indian Stamp Act, was initially implemented on June 16, 2014.

This includes parents, children, grandchildren, siblings, and spouses. The English translation of the notification typically utilized the term "grandchildren." The corrigendum, published in the Haryana government gazette on August 13, supersedes "pautra-pautri" with "pautra-pautri, dohata-dohati/nati-natin," explicitly stating that daughters' children are eligible for the identical stamp duty exemption as sons' children.

Misra explained that the corrigendum provides retrospective legal clarity for all revenue and registry offices in the state, enabling citizens to transfer or gift property to their daughter's children without encountering unnecessary confusion, tax disputes, or procedural delays.