Ziraat Times Team Report
Srinagar: The Government of Jammu and Kashmir has issued an official notification (S.O. 75), dated March 27, 2025, granting stamp duty exemption on gift deeds executed within defined blood relations. This will come into effect from April 1, 2025.
According to the Finance Department, the exemption applies only when property is transferred via a gift deed to close blood relatives, specifically: Father, Mother, Brother, Sister, Son, Daughter, Grandfather, Grandmother, Grandson, and Granddaughter.
However, Finance Department sources told Ziraat Times that despite this clear definition, numerous cases of stamp duty evasion have emerged in recent years where individuals have transferred property to unrelated third parties under the guise of “gift deeds” to avoid stamp duty.
To curb this malpractice, the government is reportedly planning to:
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Create a digital database of gift deed transactions across the UT.
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Scrutinize suspicious transactions that do not fall within the defined “blood relation” category.
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Impose heavy penalties on those who executed fraudulent gift deeds to evade stamp duty, to recover the revenue loss to the state exchequer.
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