Budget Notification 107-127 23-02-2022

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F7-3~·G.doc ·14S·
GOVERNl\-lENT OF RAJASTHAN
FINANCE: DEPARTMENT
(T AX DIVISION)

NOTIFICATION
Jaipur, February 23, 2022

. In exercise of the powers conferred by clause (b) of sub-rule (1) and sub-rule (4) of
rule 58 of the Rajasthan. Stamp Rules, 2004, the State Government hereby makes the
following amendments 'in this department's notification number F.4(2)FOffax/2021-280

h dated 24.02.2021, as amended from time to time, namely:-

-~I In the said notification,-


AMENDMENTS.

I (i) the existing clause 5 and entries thereto shall be substituted by the following,
namely»
"5. Rates of land for agro-industrial purposes
Rates of land converted for agro-industnal purposes or agriculture land is being
. used for agro-industrial purposes shall be equal to 1.5 "times of the rates of
I
agriculture land of that area." I
. I
(ii) the existing clause 12 and entries thereto shall be substituted by the following, \
namely:-' .
"12. Rates of residential and commercial plots having area of 1000 sq. meters
or more
Rates of residential or commercial plots having area of 1000 sq. meters or more
shall be as follows:-
S·.I Area Valuation based on. the rates
No. recommended by District Level
Committee or determined by the State
Government shall be reduced as under
1. 1000 to 2000 sq. meters 5%
2. More than 2000 sq. 10%
meters and upto 3000 sq.
meters
3. More than 3000 sq. 15% It.
meters ,.
(iii) .atter the existing clause 20 and entries thereto and before the existing Note (i) ,
the following new clauses 21, 22, 23 and 24 and entries thereto shall be insetted,
narnelyi-
"21. Rates of land for tourism unit purposes
Rates of land converted or being used for tourism unit as defined in the Tourism
Policy/Scheme issued by the State Government, from time to time, excluding the
units specified in clause 22 and 23 shall be equal to the rates of industrial land of
that area.

...
22. Rates of land for resort, sports resort, health resort, spa, camping site,
amusement park and animal safari park purposes
Rates of.land converted or being used for resort, sports resort, health resort, spa,
camping site, amusement park or animal safari park as defined in the Tourism
Policy/Scheme issued by the State Government, from time to time, shall be equal
to the rates of the agriculture land of that area. '
23. Rates of land for convention centre, community centre and community
hall purposes
Rates of land converted or being used for convention centre, community centre or
community hal] purposes in urban area shall be equal to the rates of residential
land of that area and in rural areas shall be equal to the rates of agriculture land of
that area.
Explanation: . Rates specified in clause 21, 22 and 23 above shall be applicable
only when the purchaser or leaseholder, as the case may be!
submits the certificate 01' approval .in this regard issued by the
Ministry of Tourism; Government of India or the Tourism
Department of Rajasthan.
24. Rates of land for warehouse purposes
.Rates of land converted or being used for warehouse purposes shall be equal to
the rates of the industrial land of that area."; and
(iv) in the existing Note (i), for the existing expression "clauses 1 to 20", the
expression "clauses 1 to 24" shall be substituted.

[No.F A(2)FD/Tax/2022·1 07]


By order of the Governor,

it·
(Tina Dabl)
Joint Secretary to the Government
~~~
~~
. (~~a:rm)

~
~,~ 23,2022

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2. 2000 q~1dilc, ~ 3fftrcri 10%
~ 3000 Cla~~c, (1<fi
3. 3000 Clil;~i"lc, ~ ~ 15% 11.'

-- I

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~ogldll~ U<:j~\ifcfl t ft:rtr =tiq~Cjrn(i ~ ~ cfi'r \1rT ~ ~ ~ ~, :w m
cfi'r ~(j~~4i ~ cfh ~ $ 'tiJtCj<"<ll ~I"; 3fi"{ .
(iv) ~oqCAICi fEt:tTUT (i) dl ~oqCRIG'i ~ "~ , ~ 20" iji 'f~ 'CR
~ "'(SfOS 1 ~ 241i uft'1f~ cfll ~I

[tr.4(2 )ffrc=c:r 1~/2022-107]

AOOl <},
"~~1I1"
(tr;;r ~)
.~ ~Tmifmmr
GOVERNMENT OF RAJASTHAN·
FINANCE DEPARTMENT
(TAX DIVISION) .

NOTIFICATION
Jaipur, February 23, 2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the opinion that it i$
expedient in the public interest so to do, hereby orders that the stamp duty 'chargeable on the
conveyance deed relating to aflat or residential unit, market value of which does not exceed
rupees fifty lakh, in a multistorey building exceeding four floors shall be reduced and charged
at the rate of four percent, if such conveyance deed is executed and presented for registration
upto 31.03.2023.
This notification shall come into force with effect from OL04.2022.

I
I

[No.F.4(2)FD/Tax/2022-108]
By order of the Governor, .

(T~.~i)
Joint Secretary to the Government
~~ mcJIT{.

Fctrn Ft3=JT<7T
(~~)
3fRl 'fJ\4G1 I
~, QltClfr 23, 2022

~ 'fCnFtT ~, 1998 (1999 COT~ tf. 14) (fij um 9 c1ij 3"Q"-uro


(1) am ueyr ~rftn~l
R1T ~ qmt Str ~ mcTiR", ~ "{P:f ~ tR fcp t>i1ChQ;~ ~ troT
fcfRrr ~ ~CJfl'l:ftCi'f ~, ~ ~ ~T atft ~ fij) ~ om .~ 31fttco ~ iI§et1ffl1C4i a:rmrr ~
.) ~ "lIT ~lcH~:q ~, ~ iITaR ~. ~ ~ ~ t ~ ~ t, ~ .~
E'f(9Ii'(1,UI ~, ~ t}m E'H111T"~,ol ~ 31.0j.2023 C1cff f.hQIR\\i .3ttt ,R;tt{JCh,{UI ~
fi:m trfCjFf .~ ~ ~ ~, tR. m-n<t ~ ~ ucrnr ~ 3tR" ~ mFiQ1(i c3r at ~
trmfui fco<:rr ~ I
\
~ ~ 01.04.2022 t~ ~I

[QA{2 )fctffi/tot/2022-108]

"""4'"~~T ~,
(ttm !lifr)
~~tmif~
GOVERNMENT OF RAJASTHAN
FINANCE DEI)ARTMENT
(TAX DIVISION)

NOTIFICA TION
Jaipur, February 23,2022

In exercise of the powers conferred by section 87 of the Rajasthan Stamp Act, 1998
(Act No. 14 of 1999), the State Government hereby makes the following'. rules further to1 .
.
amend the Rajasthan Stamp Rules, 2004, namely:- .
1. Short title and commencement- (1) These rules may be called the Rajasthan
Stamp (Amendment) Rules, 2022.
(2) They shall come into force with immediate effect.
2. Amendment of rule 58... In sub-rule (3) of rule 58 of the Rajasthan Stamp Rules,
2004, for the existing punctuation mark ".". appearing at the end, the punctuation mark 11:11
shall be substituted and thereafter the following proviso shall be added, namely» ' ,
"Provided that during the financial year 2022-2023, such increase in the
existing rate shall be five percent."

[No.F.4(2)FOffaX/2022-109]
By order of the Governor,
~ ..
(Tina Dabi)
Joint Secretary to the Government
ll~I~P..lTif ~
~fct:irrcrr
(CR~) .

~
~, 'CfRCrtT 23, 2022

~mo; ~ ~, 1998 (1999 tfiT ~ ~. 14) cfir cum 87. QRT ~


Q~ CJ)T w:nur ~ S'J 'U\Tlr mcmt, mrf~ R1"CFt1 ~, 2004 em 3fR ttQ~ ~
~ ~ ~ mr ~Ch1ffifiSlti ~ ~ ~,3r~:- .
1. ~ GtrcJf 31k m-.- (1) ~ ~ q;r Cim ~ ~ (~~) fit<m,
2022 ~I .
, (2) ~ (jt=f ~ ~I
2. ~ 58' W mOtt;r.- ~ 'fW-1l fir<:ra:r, 2004 ~ ~ 58 ~ 3Q'-fit<rn
(3) a:t, .m=R a:t ~.~4QCAIGi ~ ~ "I" c):; 'firra:r' G\ fcRm· ~ ''." ~ ~
~ 3lR nFQ"Qt:tn=( ~k1ffifiSlti (H~Cfi ~~, 31~:-
"~ fc1("'6'1~ ri 2022-2023 c):; ~ fc1<liRiiTI ~ a:t ~ ~ 'lfft:r' 'Q'fFrQTO' '
~I"

[q.4(2 >fcrR:r/'ifR'/Z022-109]
{I,,"~qlt>l c):; ~r ~,
~.
(t);:{r ~),
~QTmif'~

"
GOVERNMENT OF RAJASTHAN·
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 23, 2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department's notification
. number F.4(2)FD/Tax/2021-275 dated 24.02.202i, the State Government being of the
opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty
chargeable on the release deed of ancestral property specified i~. clause (a) of Article 48 of
the Schedule of the said Act shall be reduced and charged rupees five hundred.
This notification shall also be applicable on instruments executed or instruments
pending for registration or reference before the Sub-Registrar or for adjudioation of stamp
duty before the Collector (Stamps) or any other Court but stamp duty already paid shall not
be refunded.

[No.F.4(2)FDlTaxl2022~ 110]
By order of the Governor,
'~.'

(Tina Dabi)
Joint Secretary to the Government
ucrrf~ mqrr{.

fcrro fEl"3tJiJT
(CJR' ~)

~
~,~ 23,2022

~~ RfcFQ' ~, 1998 (1999 em ~~. c:fn srm 9 cf:r 31T-'URT


14)
(1) rm ~ ~rftn<it em ~ ~ str 3ttt ~'. fcf31m c:fn ~ ~&4iCJl
tr.4(2)ftl'm/Clll/2021-275 ~ 24.02.2021. crit ~. ~ StJ ~ mcPR, ~ ~
M tR fm MChQ>H 3l W ~ i;flGTI.. ttff1"1~l)fa1 't;, ~ -mY ~r ~ fm ~ *.
~ c:fn ~.~ ~ 48 $ WJ5 (q)t ~fJ!IRISG ~ ~ ~ ~.~
tR trnr<l fCTcFtl. ~ m':flIT ~
.
3tR ~ ttt ~ .~ fcnm .~I
, ~ ~ ~MnRH ~ m ~f\;;.f~Ch{U·1 m fJ!It~T~ fWJ '3'Q"-;d'\~f~l~
I .
m mfai
. <IT ~ P ~1r"4ll1~Ohm ?); ~ 'Ch&lCfe{ (~) m ~ ~ c:-<llF4IC'1l1 ?); m:rat
~. ~ tR·afr ~ ~ ~ ~ it ~ ~ ~. ChT Uffialll ~ ~ ~I

[tr.4(2 )ftR:H' 1~/2022-110]


,,,,4Q,,,
!~I ~,
(fuir !Tifr)
.~·~Tmii~
GOVERNMENT OF RAJASTHAN
FINANCE DEll ARTlVIENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 23, 2022

In exercise of the powers conferred by sub-section (l) of section 9 of the Rajasthan


Stamp Act) 1998 (Act No. 14 of 1999) and in supersession of this department's notification
number FA(17)FD/TaX/20 19-49 dated 01.08.2019, the State Government being of the
opinion that it is expedient in the public interest so to do, hereby erders that the stamp duty
payable "in excess of rupees fifty crore on the conveyance deed. relating to order under
sections' 232,233 or 234 of the Companies Act, 2013 (Central Act No. lS'of2013) or section
44~A of the Banking Regulation Act, 1949 (Central Act No. ,10 of 1949) in respect of
emalgamation, demerger or reconstruction of companies, shall be remitted.
This notification shall also be applicable on instruments executed or instruments
pending for' registration or reference before the Sub-Registrar or for adjudication of stamp
duty before the Collector (Stamps) or any other Court but stamp duty already paid shall not
be refunded.
[No.P A(2):{"DlTax/2022.111 ]
. By order of the Governor,

'T'~D'b'.
(ma a 1)
Joint Secretary to the Government
"{Wff~~

fclrn fci:m;rr
(CR~) ,

~
~, QRcJfr 23, 2022

mrt=~ RfcRl ~, 1998 (1999 COT~ t. 14) cfi'r cum 9 cfh 3Q"-rmu
(1') Qro 'QC(Cf ~~ em ,tr<ITlr ~' SV 3fit ~ RlIl1J7T cfh ~ {i44il'll
tT.4(17)~/CO{/2019-49 ~ 01.08.20;9 em~'mm, ~ ~ ~, ~ ~
M lR fcn' (I1l~Q;(1 al w ftnm ~ 'fidi~tl'tai ~, ~ 'QRT .nmr ~ ~ feI; chQii1<n ell
~, ~ ~ 'fc1ah~G1 c)) m cij ciMfr ~, 2013 (2013 em ~ ~
tt. 18) cfh em 232, 233 m 234 m ~·i'.hCfiltJ RI~~iR;:] ~, 1949 (1949 em ~,
, ~ ~. to)' tfi'r IlTRT 44-'ql ell ~ ~ '3'J()' ~QT ~ ~ ~ttlltr(Hol ~ tR'
'mrRf ~ ~.* ~ ~ fW=Q" ~. cor ~ ~ ~I "

<f{'; ~ f;lItQlfafi ~ "lIT :<f31fSttCfi~OI "lIT ~r ~ ,~ 3'Q"-,<f31f~l~ ~ 'fiiI1aT'


i ,m m ~ m c-41<Q~~~lJC'1 ~ ~ cot>lttc,< (~l m 3fij='lf M rr<Q14It>1<Q ~.m:rei
I ' ~ ~ tR :Ifr ~ ~ ~ ~ al ~ ~ ~ em QffiCXlil ~ ftt;<n ~I

[qA(2 )fc«:<:r/cm-/202 2-111]


'tl..,.:qql('l ~ ~QT ~,
, ~.
(t'liri' !1G1t)
~Q~~
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (1) of section 9' of the Rajasthan .
Stamp Act, 1998 (Act No.' 14 of 1999) and in supersession of this departinent's notification
number F.12(20)FDfTaX/2005-219 dated 24.03.2005, the State Government being ofthe
,.. opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty.
#1.~.~J
chargeable on the instrument of sale or lease of Heritage Property in the State, for the purpose
of development of Hotel shall be reduced by 75' percent on submission of certificate or
approval in this regard issued by the Ministry of Tourism, Government of India or the
) Tourism Department, Government of Rajasthan.
Explanation: "Heritage property" means a fort, a fortress, a palace; a haveli, a castle,
hunting lodge or residences with heritage features, built prior to 01.01.1950
and approved by the Ministry of Tourism, Government of India or the
Tourism Department, Government of Rajasthan.
This notification shall also be applicable on instruments executed or instruments
pending for registration or reference before the Sub-Registrar or for adjudication of stamp
duty before the Collector (Stamps) or any other Court but stamp duty already paid shall not
be refunded.

[No.F.4(2)FD/Tax/2022-112]
By order of the Governor,
.~.1 '..
~ ..
(Tina Dabi)
Joint-Secretary to the Government
, "{f;.1R=~ 'fRCI'iR
fcI@ rct:IITJT
(~ 3fij1l1fiJT)
~
~,~23r 2022

~~ RTcFQ" ~. 1998 (1999 em- ~ 'ft. 14), cfn um 9 cfn ,3Q'.~


,(1) IDU ,~ ~~ cor ~ ~ ST! 3tR ~ f&3WtT cfi'r ~ .• ~~jeti
q.12(20)ftrm'/~1200S-219 ~ 24.03.20~5 Cffr ~ ,tlitff ~ ~ ~, ~ 'u<!'
. . M 'CR' fen c>fl~~(1, 3l ltID' ~ ~ 'HCli1if1ii ~, ~' GRt 311t~T acfr ~ 1$ ~ c);
~ $ U4jdiii ~ ~, ~ ;'t ~ ~ c); ~ 'lIT 'qct
, cfn ~ tR uawrm
~, ~ tRSiI(q4, 1I1R"ff.~ <IT ~ fct31fJT, ~em; ~ QRT ~ ~ -al ~
fcmT ~. QJilolqSi 'lIT 31CfA~at=it):; ~ ~ ~ tR' 7S ~~ffi '¬ ffCTm:mtml .
,fq~q;(Or: "~~" ~ ~ ~3ft cm>IT 01.01.1950 t ~,~' 3{t{
~ liSilM4, a.rmr ~ <IT ~ f&9WT, ~mc-T ~ IDU J1iIM~(1
~ rcom, ¥, .~, ~, ~, ~ ~ m ;mcm:r ~ ~I

~ ~ ~~qlfaf1 ~ '4T ~~\f~tj){OI ~~r ~ ft:t(r


'4T 3"Q'-~fSlf~R t):; trn~
'lIT ~ ~ $ tr'~(4fo:1~(j&l c); ft:ttr CflMCfe:'( .(roa=tr) m 3fRJ ~ cr(j14IM~ c); ~Iti
~ ~ tR &ft ~ ~ ~ ~ ~ ~ m ~ emQfc!le;14 ~ ~ ~I

[tt4(2 )ftrrtr 1l!'R"/2022-112 ]


(1~"QI,,~r <t,

(tJ;fr li1ift)
'I • f?T$T mmr
~~~
fctm fctmrr
(em- ~)
31fll 'tJ\iI 011
~, ~23, 2022

~ 'ffid=q ~, 1998 (1999 cnr ~ ~. 14)cfi'r '4RT 9 c3r 3'Q"-trrU


(1) QRT,tJmr Q~ em ~ ~ ~ ~~, ~ ~ ~.m- fco <>hCJift;(1:~ W
~ ~ fI;lh.j~G1 ~, ~ 1m-rr.rr efn ~ '~&lljCh q.4(2)fcrm'/~1202H~72 ~
24.02.2021 ~ ~ QRT filiR1ffiRsiC't ~~ ClRCfr ~, 3f~ :-
mffltir
FcRi ~ ~ ~.<lJiIG1 ~ 'ti~4iCh 8 3tR ~ QRlfe4f $ ~ trt'
B~""""k1rRft:lrhl!1li~(1 ~ FcPm ~, 3i~ .:-
-
" ·s, . ~ mcIil't, ~ ~, men 3'QWcff <rr ~ ~ m ~ $ iRt
~ mcorft fi1tnm mu ~ m ~ mu 'Q'mttJ ~ cf:r ~ tR'
~ BJfIr mm ~ ~/f.!l(\qIRH ~,~ M-HltrC1{OItfn ~ ~I
(~ ~ ~ ~ 1 ~ 7 CJl ftlWifaLZ ~
m ~:mfr.:r ~ MR1T ~)
"

[q.4(2)~/~/2022:-'17J .

".Niqll~1;\"'
..
(t)irr grtr)
~ ~TRlir mm:r
GOVERNMENT OF RAJASTHAN.
FINANCE DEPARTMENT
(TAX nIVISION)

NOTIFICATION
Jaipur, February 23, 2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No .. 14 of 1999), the State Government being of the opinion that it is
expedient in the public interest so to do, hereby makes the following amendment in this
department's notification number F.4(2)FD/Taxl2021 ..272 dated 24.02.2021, namely»

AMENDMENT
In the said notification, the existing serial number 8 and entries thereto shall be
substituted by the following, namely»
" 8. The lease deed (not covered under any category at the rate of conveyance
specified at serial number 1 to 7 above) issued/ on the amount of
executed by the State Government, local authorities, consideration charged on
public enterprises or any other Government bodies account of allotment or
in respect of land allotted or sold by them. sale.
"

[No.F.4(2)FDffax/2022-117]
By order of the Governor,
~.
~ .. ,.

.(Tina Dabi)
Joint Secretary to the Government
'{~~.~

fcrcTr fZr!ffm.
(~~j
~
~, ~ 23, 2022·

...~ ~~ ~~, 1998 (1999 tnT ~ ~. cfi'r ~


14) 9 if?r 3tT..~
(1 ) mr ~ ~Tftn<it cor ~ ~ ~ 3ffi" ~ fcrntJT cfi'r ~ ;A{!;4 iCfl
'Cf.4(4)ft!rn/cnt/2020-132 .~ 20.02'.2020 em, ~ cotff' ~ ~ mtm'{, ~ ~

M tR firi' N)$~ct it l)m ~ ~ ~AlifJi1t, .~ ~ ~r tcfr t firi m ~


i
'm m~ c)1 ~ it fc!IlUIlfaft ~. QiI1lolq~ <1T ~ ~ 'lIT ~. ~ c3r'
., ~ tR ~mt~ ~ ~ ~ tR mrrftff ~ ~I

~ ~ fc!Il\qlfaH ~ m ~fGlf"'ifi{OI <1T fc!It~T ~ ff:rcr '3'4'·~fGl~H m ~a;


.'fT 'fCTiJ:tr ~ -m ""4FlIfc!lo~:qCi' c), fc:fu (h<'lCfC'< (~) <IT'~ ~ cr:ql:ql('l:q m~
~ ~ tR 3fr CWJ:. ~ ~ ~ dl ~ ~ ~ lIlT Qffi&14 ~ fcom ~I

['Cf.4(2)~/~12022-116]

""qq')J~ t.
(trrrr !lifT)
~ ~Tmi{ mmr
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION) ,

NOTIFICATION
Jaipur, February 23, 2022'

,
;'
.
\\
.In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan
Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department's notification
number F.4(4)FOffaxl2020-132 dated 20.02.2020" the State Government being of the
opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty
'chargeable on the instrument of sale certificate or saledeed or lease deed executed in case of
i public auction of immovable property shall be charged on auction price.
!
) This notification shall also be applicable on instruments executed 'Of instruments
pending for registration or reference before the Sub-Registrar or for adjudication of stamp
duty before the Collector (Stamps) or any other Court hut stamp duty already paid shall not
be refunded. .

[No,F.4(2)FDffaX/2022-116]
, By order of the Governor,
. ~ ..
(Tina Dabl)
Joint Secretary to the Government
~mtfiR
fcrn:r fttm<TT
(CR~)

~
~, ~ 23, 2022,

m-f~ RTd=Q" ~. 1998 (1999 CfiT ~ ~. 14) cfi'r' 'Urn 9 cfi'r 3q'-llITU
(1) QTU ~ Q~ tfiT ~ STJ m ~,. ~ Wl ~
~ tT{ fcIl Wl4lil;Ci. 3l 'tror
'-~ '~' flJt'hi)Ci ~, ~ ftr~ cfi'r ~ ~&lji4l tr.4(2)~i~/2Q21-274 ~
24.02.2021 il~ ID"U ~ trllrm ~ ~<hi1~fltIH ~~~ CJmfr ~, .3i~ :_ '
, mhttir
3Cffi ~ ifl, f(1UJ1ICi 'wrg (ii) m (iii) ~ ~ tlPci~4' c)j f~ trt
filH1~~H ~~ ~ ~,~ :_
"(! i ) ~ <IT Tr·~ c); qa; ~ f;lISQIfe;H ~ ~ ~ cn;:r ~ tR ~ ~' ~

(i ii)
*'t'fr.ftwe~ eft~: ifl
tra; W1l\QIRH ~mcR 'fi'i:ml ~ ~ ~ tT{ trami roa=tr ~ ~ ,
'\fC at ~j"

[tr.4(2 )Fclm/co{I2022~115]
{I".ljqlt:l ij; ~T ~,

£)
~~rm;r~
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTiVIENT
(TAX DIVISIO~)

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (I) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999), the State Government being 'of the opinion that it is
. expedient in the public interest so to do, hereby makes the following amendments, with
immediate effect" in this department's notification number F.4(2)FDrrax/2021~274 dated
24.02.2021, namely:" .
AMENDMENTS ..
In the said notification, the existing claus€?(U) and (iii) and entries thereto shall be
substituted by the following, namely»
It(H) daughter or daughter-in-law shall be exempted;
(iii) wife shall be exempted;"

[No.F .4(2)FD/Taxl2022-115]
By order of the Governor,'

~.
(Tina Dabl)
Joint Secretary to the Government
~~~
ftrrn ~3WT
(~~) ,

~
~, tJi'tClt 23, '2022

~ ~ ~, 1998 (1999 em ~ 'ft. cln ctmT


14) 9 em 3tt-trru'
(1) QRT 'QCJT ~~ em ~ ~ ~ 3rtt ~ fcr31fdT cln' ~ ~U;;qiC6
tr.4(4)~/q;'{/2015-235 ~ 09.03.2015 em ~ ~ S1T ~ ~, ~ ~
M tR 'f$ (>l)C6{?;ti ~ ~ fcom ~ ~<TfIifJC1 ~, ~ &RT ~QT ~ f; flo ~:o& ~
~ S
i1 cARihll 31cra=r cfn ~ em ~ m ~ c)l rfQillflIHl ~ ~ tR
~ 'fC16=Q" ~ fo1ChiIOj'H I'( 'EI'CT<tT ~:-

Wi. qQ~ '~ ~ q;1(>IICOIR:t ' 'Q'Q~ ~ ~ tR ~ m;:q


If. P mT ~ Fvtif(ill'l't1I~ 'EI?:Jifr ~.
1. ~ ~ to ~ ~ ~ to &Cii ~ ~ ~ tR ~,'fWtJ
~~~ tIi~ 0 I cfi'r mfror ~ lJCli ~ to BfuR ~ ~ ~ m 15 tm1QT?1 to iImR"
2. ~ ~ to ~ ..;:r.:m-or ~ to ~ ~ ~~ tR ~ 'fG11=q
~~f~tIi~OI ~ ~ ~ c;T ~ m ~ ~ cfl'r ~ m' 10 Wc=tQffi c'!l ~ ..
3. ~ ~ to ~ ~ ~ to trr:o qfrcRff ~ ~tR~~
~~ f~Cfi~ 01 ~ ~ ~ cfr;:r mt to a.ftm" ~ cfi'r ~ m 5 Wc=tQrc; l); iRllI~

~ ~ 31.03.2025 (1'Cfi 'QC@' ~I '

{latlq,l'I r
[tr.4(2 )ffrc:o/CO{/2022~114]

(trGfr IDift')
t..

,~ ~Tm'if~
GOVERN~n~NT OF RAJASTHAN
FINANCE DEPARTMENT
(T AX DIVISION)

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department's notification
number F.4 (4) FDrraxl2015-235 dated 09.03.2015,. the State Government being of the
opinion that it is expedient in the public interest so .to do, hereby orders that the stamp duty
payable on the subsequent conveyance deed of an immovable property, excluding unit of
multistory building exceeding four floors, shall be reduced as und~r:- .
S. Period of Subsequent Conveyance Stamp duty payable on subsequent '
No. conveyance deed shall be .reduced by
an amount-
1. Within' one year from the date of equal to 15% of the amount of stamp
registration of preceding conveyance deed duty paid on immediate preceding
of such property conveyance deed
2. Within two years from the date of .equal to 10% of the amount of stamp
registration of preceding conveyance deed duty paid. on immediate preceding
of such t:>roperty _conveyance deed
3.. Within three yeats from the date of equal to 5% of the amount of stamp
registration of preceding conveyance deed duty paid on immediate preceding
of such propel'!Y conv~ance deed

This notification shall remain in force upto 31.03.2025.

[No.F.4(2)FDlTaxl2022-114 ]
By order of the Governor,
.~.
(Tina 'Dabi)
. Joint Secretary to the Government
~~~
fm=rr f?rnm
(~~)
~
~, tJmrfr 23, 2022

.~ Rra=tr ~, i998 (1999 CfiT ~ tt. 14) cfi'r .qrU 9 cfi'r :3Q'-mu
,(1) lRT \lCJf ~~ CfiT w:ftur ~ ~ ~ ~, ~'u<r ,~·tR ~ N)tIiQ;H t 1}m
~ ~ ;~iJ;li1~C1
~, ~ QRT .;nW<T ~ ~ fen 100 ~:~ ~ m~ 3MI4FlI ik
~ m 50 ~ (iql c)l ant' crrn- c..;qICltll~ij'I 8i.-"lSIU&, mt; ~
~ m :a~~C1, ~ ~
. cftr ~. tR ~ ~ ~ ~ ~ 3f\t 5 ~ra cfi'r ~. ~ \mIfur ~ ~I
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(T AX DIVISrON).

NOTIFICATION
Jaipur, FebruaryZl, 2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the opinion that it is
expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the
of
instrument of sale residential plot having the area upto 100 sq. yard, or commercial plot
having the area upto 50 sq. yard, whether vacant or constructed, shall be reduced and charged
at the rate of 5 percent.

[No.F.4(2)FDrraX/2022-113]
By order of the' Governor,

.. ~~ \,
i •

I , (Tina Dabi) I
I ,
Joint Secretary to the Government I
I
!

.... " ...


J;(l-'.
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISlqN)

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (1) of section 9 and section 9·A of
the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the
opinion that it is expedient in the public interest so to do, hereby orders that outstanding

]
demand of stamp duty, interest and penalty shall be remitted in the.category of cases decided
by or pending before the Collector (Stamps), Rajasthan Tax Board or any other Courts as,
specified in column number 2 to the extent specified in column number 4 and 5, subject to
the conditions specified in column number 3 in the table given below.-
Table
S. Category of cases Conditions Remission
No. Stamp. Interest
duty and
Penal.!!
1 2 3 4 5
1. Outstanding demand (i) If outstanding stamp duty is 50% 100%
relating to cases registered paid on or before 31.03.2022
on or before 01.04.2001 (ii) If outstanding stamp duty is 45% 100%
paid on or before 30.06.2022
(iii) If outstanding stamp duty is 40% 100%
paid on or before 30.09.2022
2. Outstanding demand (i) If outstanding stamp duty is 40% 100%
relating to cases registered paid on or before 31.03.2022
after 01.04.2001 and on or (ii) If outstanding stamp duty is 35%., 100%
before 31.03.2011 paid on or before 30.06.2022
(iii) If outstanding stamp duty is 30% 100%
paid on or before 30.09.2022 ..
3. Outstanding demand (i) If outstanding stamp duty is 30% 100%
relating to cases registered paid on or before 31.03.2022
after 01.04.2011 and on or (ii) If outstanding stamp duty is 25% 100%
before 31.03.2016 paid on or before 30.06.2022
(iii) If outstanding stamp duty is 20% 100%
paid on or before 30.09.2022
4, Outstanding demand (i) If outstanding stamp duty is 20% 100%
relating to cases registered paid on 01' before 31.03,2022
after 01.04.2016 and on or (ii) If outstanding stamp duty is 15% 100%
before 31.03.2021 paid on or before 30.06,2022
If outstanding stamp duty is 100%
(iii)
paid onor before 30.09,2022
-·10%

v.: I
.' .

Note: 1, The amount deposited under the section 65 of the said Act for filing revision before
the Rajasthan Tax Board shall be adjusted towards the payment of stamp duty.
2. Stamp duty or any other amount already paid shall. not be refunded.
I •

[No.F.4(2)FDtrax/2022-118]
By order of the Governor,
. , ..~ ...
. ~ (Tina Dabl)
Joint Secretary to the Government

J
~T*~~
fctro Fcmm
(~~)

~
~,~ 23,2022

~ ~ ~, 1998 (1999 em ~~. 14) cfiT rtrm 9 cfiT oq-Ilffii


(1) 3tlt. cttm 9-'Cti am 1RJf !?~ cor ~. ~ S'1J" ~ mcfiR,. ~,~ M qt fq)
.1
(>t'ICh~H en- Qm ~ ~ ~;If)'tl~Ci ~, ~ g;ro ~~r ~ t. fcfi ~ ~I i(ffi;f 3fR
~nft?r.cfiT ,iI'UlTm"'7!i7f
~ m c)j ~&f
({if, Ch(>!Cfc{ (RTd=Q'),
aT mfT ~
~mc=r 'CfR" iM" m fcmfr '~ ;;:<lf1~1b14
t)l 'ftW1J.T t/tsl4iCh 2 at ~~lfclf;lfa!SC ~
tm i
t)l trcrJT al, ~
~
ti&4iCh 3 at fclfc1falSc
~
Qrm r)} 3t~~, ~ '{1U;'Z1iCh 4 3tR 5 at
I
I
Pl fc1ra~ ttmr C1cn, qftm fcnm ~ :~ '1
!
!
ltR1Jft
w. mJW!l c); ~ ~~ ~
~. ~ .~
3ft{
~
Q~
1 2 .3 4 5
1. 01.04.2001 cffi"m ~ (i ) ~ ~ ~ ~ 31.03.2022 em- 50% 100%

~ {r-;,f~'ll('l ~ ~ m ~ qp ~ ~ ~~~
~ 'iICI'iTm 1liaT (i i ) ~ ~ ~ ~ 30.06.2022 45% 100%
~ m·~ tift ~$t ~ ~ ~
(ill)ma-~ ~ ~ 30.09.2022 40% 100%
cnl m ~ qfr ~ Cl)t ~ ;;m:rr ~
2. 01.04.2001 ~ q~~ 3fR (i ) ~ ~ ~ ~ 31.03.2022 q;T 40% 100%
31.03.2011 corm ~ m ~ qft ~ mt ~ \1ITOT ~
~ ~1\5't~1l(l mm>rl ~ (ii) ~ ~ R1i1=Q' ~ 30.06 ..2022 . 35% 100%
~~ dlt3T c:n't GIl ~ qfr ttzyrr 'C:ll{ tam aT(iT ~

(iii)4ta: ~ 'fCTiFQ' ~ 30.09.2022 30% 100%


tpT m ~ wr ~ erR' tm afffi ~
3. 01.04.2011 $ q!('qJ({ 3tR (i ) ~ ~ ~ ~ 31.03.2022 c:n't 30% 100%
31.03.2016 c:n't m ~ lIT ~ qft ~ cot ~ arm ~
'1ft {f\;lf~llR mM'& ~ (i i ) life; 6lCfiTm ~ ~ 30.06.2022 25% 100%
~~ m.r c:n't <IT ~ ~ tre;m i$\ fa4T afffi ~
(i i I rlTfa: ~ 'fZWT ~ 30.09.2022 20% 100%
mt m ~ qfr ~ cnt h arm ~
4. eli ~mq 3tR 0) cOl
01.04.2016
31.03.2021 CfiT lIT ~
~
m
~ RTFtr ~ 31.03.2022
Ffl{ 1tm -;;rrm ~
. 20% 100%

~ ~ ~
.j

_.

22- -1-5 %--r-1-00%-


----~r{fut1~i I<Ii Mi····B··._-·-(iT)·~··~··f·GjJ;1I-.~-·30~06~20
~~d1ioT c:nTZIT~~~q){~~~
(iii)~ w.mm ~ P 30.09.2022 10% 100%
qIT ZIT~ ~. ~ q){ fa:"m ~ ~
fCt;q11f; 1. mff~· em- Gf)! c)) ~!!;1 ~ tfi$:r ~ $~ 3CRf ~ r3r. cum
·65 $ 3-TClfta; ~ ~, m ~ ~~ $ ~ tlJlI<:j'jf\ttc=t cfq ~I
2. wt dl ~ RJ-;:q ~ m~ ~.~ COTt1m~llI·~ ft.om ~I
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by section 9-A of the Rajasthan Stamp Act, 1998
(Act No. 14 of 1999), the State Govenunent being of the opinion. that it is expedient in the
public interest so to do, hereby orders that the interest and penalty payable, on the stamp duty
shall be remitted if the demand of stamp duty is created on the basis of audit or inspection b,Y
the competent authority after registration of the documents and the increased amount of
stamp duty is deposited within one month from the date of the first demand notice ..

[No.F.4(2)FD/Tax/2022~ 119]
By order of the Governor,

~.
(Tina Dabl)
Joint Secretary to the Government

... 1
U;Jff~~
. fcrro fcrwr
, (cot~) .

~
~,~23, 2022

~~ fW:q ~, 1998 (1999 cor ~~, 14) cfi'r cum 9-m ·GRT ua:n
~~ em tnmT. ~ StJ ~ mr:nT{, ~ ~ ~ trt fcll: Q-m ~ ~.
61)4i~H ;it .
~if11i11iii tl ~ QRT ,ma;QT att ~ fij; ~ ~ tR ~ ~ .3tR .~~. cor qftm.
fln<:rr ~ ma- ~ p cti't ~, Mfll~\jjl eli ,mJf{'ItIl,(OI .c)l tr~"tffi\ ~ ~
QRT man -m ~aror c)l 3mrR tR ~ c8r mtr. ~ 3fR fw=q ~ cfh i@t .~ ~
. tr~ ilWT ~ cfrr ~ ~ m;n ilR1 t)l 3frrR ~ qm ~ ~ ~I

[tr.4(2 )fm::<; 1~/2022-119J


,,~ql~ ~r a, ...
(trou IDift)
. ~Qm:mmmt

I .

.'
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(fAX DIVISION)

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department's notification
number F.2(15)FD/Tax/2015~119 dated 27.01.2020, F.4(3)FDffaxl2017-103 dated
08.03.2017 and F.4(3)FD/Tax/2017~104 dated 08.03.2017, as-amended from time to time; the
State Government being of the opinion that it is expedient in the public interest so to do,
hereby orders that the stamp duty chargeable on the instruments specified in column number
2 of the table given below shall be reduced and charged at the rate as. specified against eac~
of them in column number 3 of the saidtable.- '
Table
S.No. Description of Instrument Stamp Duty
1 2 3
1. Debt assignment executed in respect 0.25 percent of the amount of debt subject
of performing assets (standard assets) to maximum of rupees fifteen lakh. '
2. Instruments specified in clause (d) of 0.25 percent of the amount of loan or debt.
Article 5 of the Schedule of the Act subject to maximum of rupees fifteen Iakh,
3. Instruments specified in Article 6 of 0.25 percent of the amount of loan or debt
,-
the Schedule of the Act subject to maximum of rupees fifteen lakh.
4. Instruments specified in sub-clause 0.25 percent of the amount of further
(ii) of clause (b) of Article 30 of the charge secured subject to maximum of
Schedule of the Act rupees fifteen lakh. -
5. Instruments specified in clause (b) of 0.25 percent of the amount secured subject,
Article 37 of the Schedule of the Act to maximum of rupees fifteen lakh.
This notification shall also be applicable on instruments executed or instruments
pending for registration or reference before the Sub-Registrar or for adjudication of stamp
duty before the Collector (Stamps) or any other COU11but stamp duty already paid shall not
be refunded.

[No.FA(2)FD/Tax/2022-120]
By order of the Governor,

~
, (Tina Dabi)
. Joint Secretary to the Government

. '-,"__'; .'_
-.
~tRClm'
fct:c:r fcl":J1fiJT
, (~~)
~
'~, ~ 23, 2022
~ RTd=tf ~, 1998 (1999 GOT~ tT. 14) c:fn" 'tTRT_ 9 ~ 3"Q"-CURT
(1) [RT ueyr ~~ em vmur ~ S1J 3fR ~ fctawr ~, ~-~ 'Q't ~~,
ti&'lli~ tr.2(15)Fcrrn/ClR"12015-119 ~ 27.01.2020, Q.4(3)fclro/cn{!2017-103 ~
-08.03.2017 .3-ttt tr.4(3)ftlm/cot/2017~104 ~ 08.03.2017 col 3ffc!tf&; m rr ~
'- mtmt, _~-_~ ~q)Il>(9 61 Vm ~ 3'IWrr ZHAI~~~.~, '~ GRT ~Qr ~ ~
M lR fij;
~ ~ ~ 'J!<fr ~ c)j fR:I1 ti-u;~iq) 2 3l ~mRl\G ~ -ff{ -_mwt ~ ~ 'ER:Tm
~ 3ftt 3Cf(9' tmuft eli ~~ ti~4iq; 3 it ~ ~ eli -~ ~IPclrnglSG ~'- lR
m:rrfu:r ~ ~:~

~.~. ~lfiT~ fGJiJ:tI' ~


1 , 2 3
1- ~ ~ (~ ~) m ~ ~-mw ~ m ~$1 ~ SV
~ 'it ~~qllao ~~rc; '!qfOT tfi'r ~, em 0.25 trfft~Tff
2. ~ tfi'r ~~ ~ 5, ~ ~ <mSr ~ m .m..~ ~ F
c))urus (U) ;ij ~~fe;~ ~ 3'QR <:IT ~ tfi'r ~ em o. 25 -.;rfct~Tff
-
3. ~ tfi'r ~ c)l ~ 6 ~ Nroi ~ c)) ~
;ij ~~ffi;~c,~
~ ~ F
SUR m ~ tf\'r ~ rm 0.25 trft1~ffi
4. ~ tfi'r ~.c)) ~ 30 ~ ~ ~ ~ ~ ~ ~F
$ (Utl!; (~) $ :;q~~ (ii) ;ij ~ ~ 7(tr ~fA~Cfii 91R cfi'r ~ em 0.25
~f;lffi~ ~ ~R't
5. ~~~m~ 37 ~ ~ ~ ~ ~ ~ ~ F
$'{iI'US (W) _it fcl~ffiltC ~ ~ ~ em 0.25 ~Tff
'~ ~ fJ:I~QIRi(i ~ m {f81f~Ch{OI <:IT ~!(r c)j ~ 31l-{f\;tf~F{ m tm'al,
<:IT RIiFQ" ~ ell u:m<tmO~'ll<il $' ~ co~ (~aJ:Q') <IT ~ fc'lmT ~'lll'lll(>f~ c); -lrnal
~ ~ trt aft 'mur.. Wft ~ qfr it ~ m ~ emQR1~I'll ~ fcf;m ~I

[Q. 4( 2 )ftrRT/7.J'i{/202

"""Q,,,
, (tt1i
r~'
. STGft)
2-120]

_~-!(lRraf~
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 23, 2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and sub-section (2) of section 78 of the Registration
Act, 1908 (Central Act No. 16 of 1908), the State Government being of the opinion that it is
expedient in public interest so to do, hereby orders that the stamp duty arid registration fees
chargeable on the instruments relating to reverse mortgage executed by a .senior citizen shall
be'remitted.
Explanation: (i) A citizen who has completed the age of 60 years shall. be deemed to be a
senior citizen.
(ii) Where the instrument of reverse mortgage is executed by a married
couple jointly! the benefit of exemption under this notification shall be
available if at least one of them has completed the age of 60 years. ..'
l
I
[No.F.4(2)FD/Tax/2022-121]
j
By order of the Governor,
I
!,
, ~,

(Tina Dabl)
Joint Secretary to the Government
"{T;:;l"f~ ~

fct::ff fct3WT
(cn{~),
3f1t <t(iI C'f I
~, q;rcrfr 23, 2022

~ RWQ" ~, 1998 (1999 em ~ ~. 14) em- CIffil·.9 cfn 3q-CIffil


~ JtR ~~f~4'i~OI
(1) ~, 1908 '(1908 em.'. ~ ~ If. 16) cf\'r 'URT 78 ~
3tf-CQlU (2) GRT ~ ~rftrim'em ~ ~ Str ~ ~, .~ rJ<r ~ tR fto ....,\.ffiq;=4=~~(1
;ij .
~ ftom \;flifT ~~tflv1 ~, ~ mr .ma-~T~ ~ fto critto C1ldl~q; am \'il(S;QIRCi afchlllRl
~ ~ ~ ~'8Iffi tR m-mt fm:q ~ 3fit ~~'({ICh,~ol qm, em ~. ~ ~I

fqt>C!'lcI'i'(UI: (i) ""l"lf{co, ~ 60 cnt cfi'r 3tT<l ~ cn{ .(if)" ~, ctftto C1Jdl~t6 ~.
~I
, .
(i i) ~ uRlallJ(I ii'trco ~ ft:lm; ~cll~(1 ~ rm ~ ~ ~ ~¢Qlfa(9
~ ~ ~, ~ ~ c)r ~ ~ ,em ~ <iafr ~ WIT ma-
~ t ~ ~ Gl 60 eN ~ 3ml qtr ~ ~ ~I

[tr.4(2)fm:t:r 1cn{/2022-121]
~I-:rllql(>j ij:; ~T ~,

($~).
~ ~TmiI' mmr
GOVERNMENT OF RA.JASTHAN
:FINANCE DEPARTME~T
(TAX DIVISION)

NOTIFICATION
Jaipur, February 23, 2022

In exercise of the powers' conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and sub-section (2) of section 78 of the Registration
Act, 1908 (Central Act No. 16 of 1908), the State Government being of the opinion that it is
expedient in public interest so to do, hereby orders that in respect of the sale deed executed in
favour of a senior citizen,-
. (i) the stamp duty shall be reduced and charged at the rate'of 5 percent; and
(ii) the registration fees shall be reduced and charged at.the rate of 0.5 percent.
Explanation: (i) A citizen who has completed the age of 60 years shall be deemed to be a
senior citizen.
(ii) Where the sale deed is executed in favour ofa.married couple jointly, the
benefit of exemption under this notification shall be available if at least
one of them has completed the age of 60 years:

[No.F.4(2)FD/Tax/2022-122]
By order of the Governor,

*'
(Tina Dabl)
Joint Secretary to the Government
"r.m:~ ffiCflR
fcl'm fcrmur
(~~)

~
~, ~ 23,2022

~ ~ ~, 1998 (1999 COT~~. 14) cfi'r '4TU 9 cfit,3Q"-cum


(1) 3ft"{ ~f31f~)efHul ~, 1908 (1908 cnr ~ ~ ~. 16) c8r cum 78 cfit
:;q~'URT (2) ~~, ~lftfKit em ~.~ SV ~ mcmt, ~.~ M tR f$' c;hChQ;('l it
, l)m rcom ~ t1d1~t1IC1 *, ~ rm ~r am * fcn ~ C1ldl~Ch ~ traT it f;l~QIf4(1
~~~mdl/-
(I) ~ ~ ~ ~ 3fit 5 ~m <fn ~'~ fcom ~;,JtR
~
(Ii) ~f-;'jt{lCfl~OI ~ ~ ~ 3ttt 0.5 ~~rn tr c:t 't 'Q'911ft(1" cfi'r ~I
fq~Cfh(UI: (I) iAlill~Ch, ~ 60 qtf ~,~ ~ ~ '(fr ~, ~ ;:niJi~Cl\ ~
~I

(Ii) ~ ~ ~ fclql~d ~ c); qaf it ~ ~ t f;lL\QI~(1 ~


\ffim f;, ~ ~ c); .mfro:r ~ cor .Qll<:ICJ mfi ~ Nm ma- 3Gffi
~ ~ ~ ~ 60 ~ ~ ~ ~ Cfft (:ft ~I

{,"""
'1~
[tr.4(2 )fm::C'l"/~/2022-122]

t,
(M !lGfr) ,
~ Qrmc=r~

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION) .

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and sub-section (2) of section 78 of the Registration
.'
Act, 1908 (Central Act No. 16 of 1908), the State Government being of the opinion thatit is
. expedient in public interest so to do, hereby orders that the stamp duty and registration fees
.
~. ,
chargeable on the instruments relating to loan executed by or on behalf' of a student for

1\ educational purposes shall be remitted.

[No.F.4(2)FDrraxl2022.123J
By order of the Governor,
~.
(Tina Dabl)
Joint Secretary to the Government
,,.

m:mc; mcJiR
fttro ~ancrr
(~ ~m1r)
~
~, ~ 23, 202"2

~ ro;r:q ~, 1998 (1999 em ~ ~. 14) ®~ 9 cWr ocr-cum


(1) 3fit {f\il~41<OI
o
~, •
1908 (1908 CfiT ~ ~~. 16) cfi'r ~ 7.8 cnr~
, ,.

'3'Q'-~ (2) GRT ~ ~Tftlim'cor umar ~ ~ ~ mtIlR', ~ ~ ~ 1R ffo (iI'Cfif't;(i at


W. f$'m ~,~iJ11if1ii ~, ~ rm ~QT ~ ~ fq) ~~ ~41\5WI' m ~'fcJRft rctm~
mr <IT ~ ~fJlffi: ~¢qlra(1 !f[OT ~ ~ fmsrffi tt{ ~~ ~ ~ 3ftt
<111,~Cfii(ol m CliT ~ ~ ~I

['Q'.4(2 )fc;rc::c:rIllit /2 0 2iH 2~]


i(1",<ltQIC4 m ~QT ~, '
~ . .

(trrrr mfi)
~QTmif~

..
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February23, 2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and sub-section (2) of section 78 of the Registration
Act, 1908 (Central Act No. 16 of 1908) and in supersession of this department's notification

1
)
number F.4(2)FDrrax/2021-276 dated 24.02.2021 and F.4(2)FDrraX/2021-286 dated
0

24.02.2021, the State Government being of the opinion that it is expedient in the public
interest so to do, hereby orders that in respect of the instrument involving transfer oOf
immovable property on conversion of partnership firm, private limited company or unlisted
public limited company into limited liability partnership or vice versa or on conversion of
cooperative society, society, proprietorship firm or any other business entity into company-
o (i) stamp duty shall be reduced and charged at the rate of O.S percent; and
(ii) registration fees in excess of rupees ten thousand shall be remitted,
, This notification shall also be applicable on instruments executed or instruments
pending for registration or reference before the Sub-Registrar or for adjudication of stamp
duty before the Collector (Stamps) or any other Court but stamp duty already paid shall not
be refunded;

[No.F.4(2)FD/Tax/2022~ 124] iI
By order of the Governor,
I
~:o,
(Tina Dabi) I
Joint Secretary to the Government
..

~~ "ffiCllR
fc«=o fct3f1i7T
(q;{~)
~
~,~ 23,2022

~ fW=q~, 1998 (1999 em ~ ~. 14) cfn m-u 9 ~ 3"Q'-tm:r


(1) 3tR '~f~C/li(ul ~, 1908 (1908 C/l! ~ ~ ~. 16) c8'r m-u 78 tin
3lT-tJRT (2) em ~ ~Tfffi<ft em wWr CIRR StJ 3tR ~ fcta:rm cfir ~ ~~4i4l .
tr.4(2)fctffiicnt/2021-276 ~ 24.02.2021 3tR tr.4(2)fc«:Tf/coiI2021-286 ~
24.02.2021 W ~. ~ rr ~ ~, <rf." '{l(f .~ tR ~ c>i)CfiQ;(1dl ~.~
\mitT ~d1'>,'tfIif ~,. ~ [RT 3Jre;'QT ac:ft ~ fcI; 81ldf)i:lI:fl· tJi1l, ~ rn~~g ~ (;IT

J1fl\iftCSl~.~ m~~5~ ~~ ~ a:uaf)ar~ dl m fClq.a~a{ 'fiq&a<"1Ci tR (;IT

{1t'1CflI{)~)tll$tJ, '8~tlr$t), ~ ~ 'IT M ~ ~ ~ ~M ~ .dl


'fiqf{ClHCi tR ~mcR ~ c):l ~ cot Jkc=irnlSG ~ cmft ~ '$ mttr dl l-

(i) ~ ~ ~ ~ 3fi{ 0.5 IDB~mcR'r ~ ~ t;r~ ~ ~; 3t\t


(ll ) ~ ~ ~ ~ ~ ~ i(~ftr41~ur tfiRT em ~ fco<Ir ~I .

~ ~ fc:'lltqrRi(1 ~?:IT i(f\J1f~Cfii(Or ?:IT ~QT fWJ 3Q'-i(~f~H ~ ~


c)r
?:IT ~ ~ c)J G'"~lljRlo~;zrs; '$ 1mr q;(>ICFG'l (RW4') (;IT ~ fcfR:ft RiF£lI(>Ilj '$ 'tI1lal
~ ~ tR 8fT ~ ~ ~ qfr t~ ~ ~ em Qkk,lll o:rtt. fcom ~I

[tr.4(2 )~/CO{/2022-124]
i(1~QI(q c)l ~T ~,

~.
(t)vrr STGft)
~QTmif~
GOVERNMENT OF RAJASTHAN
FINANCE DKPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act; 1998 (Act No. 14 of 1999), the State Government being of the opinion that it is
..,
expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the
.;:~.
c..
:'
..•.
~.; j-' following instruments executed in favour of an enterprise .eligible under. the Dr. Bhimrao
. Ambedkar Rajasthan Dalit, Adiwasi Enterprises Investment Scheme, 2022 shall be reduced
by 75 percent on submission of the entitlement certificate issued by the competent authority .
under the said Schemer-
) (i)
(ii)
instrument of purchase or lease of the land with or without construction; or'
instruments relating to loan or mortgage.

[No.F.4(2)FD/TaxI2022-12Sj
By order of the.Governor,

~.
(Tina Dabi)
Joint Secretary to the Government
~($if,~

~ fcl"31fiJT
(CfR" 3iGj3Tm)
~
~. tfR'Clfr 23, 2022

~~ Rm:r ~, 1998 (1999 cor ~ ~. 14) cfi'r cqro 9 ern 3"tT-'Um


(1) QRT ~ ~~ ,em ~ ~ ~ m=<:r ~, ~ ~ ~ 'CR fco (>!)Cfift,Ci, Clllffir
fr.nm' ~ ~u;hfl~~, ~ iITU ~T a.t=ft ~, 1m ST. afr;mcr ~ ~ ~,
3HRcn~') 3"Qdf ~ ~, 2022 $ '3l1fro:r '-cmr ~ ~ $ qa=r it ~l\ql~C'1
ffikiffiRsiCi ~ tR ~ fW=q ~, 3CfC1" ~ C))' .mfrit1 ~arn ~ am ~
('I4ic:ufl t1lJ1jOjQi4 m:wr ~ ~ 'Q't, 7'5 'Qfff~1Ci 'ElCTm ~:-
(i) fi~IJ1'ol ~ <IT :me); ~, ~ ~ '~ m q¢ cfn ~; <IT '
(i i) '5Jtt1T "lIT GitrcJ; ~ ~ fmsrff I '

[q.4(2)~/cnt/2022-125]
,{kTllCII(II $ ~T ~,

. (~~)

~'~Tmif mmr
GOVERNMENT OF RAJASTHAN
HNANCE DEPARTMENT
(TAX DIVISION)

.NOTIFICATION
Jaipur, February 23, 2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the opinion that it is
expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the
instrument of purchase or lease of the land with or without any . construction. executed in
favour of a tourism unit eligible under the Rajasthan Rural Tourism Scheme issued by the
State Government, from time to time, shall be reduced by 75 percent on submission of the
entitlement certificate issued by the competent authority under the said Scheme.

[No.FA(2)FDffaxl2022-126]
By order of the Governor,

~.
(Tina Dabi) :1
Joint Secretary to the Government
~~
~ fu3wr
.(C6{~-)
3iRlfL.~i11
~, ~ 23, 2022 ~

~ Rld=Q" ~, 1998 (1999 em ~ ~. 14) ~ cum 9 tfIT 3"Q"-ttro


(1) IDU ~ ..~lftn<IT CIiT ~ cn@ St" ~ mem, ~ wr ~ Q"t fco ~4lQ;(i ~ W
~ ~d~ifih~1i1 ?;, ~ QRT mr ~ ?; fcl;. ~ ~
.
IDU ~-~
. .
..
~~ i.mfroT ~ ~ ~ ~ 'CI"nf ~ ~ ~ c):; Q'1tt 3l filIS4IR(i, <8filodiul
~ m~ ftlirr, ~ c):; uxr m tr¢ eRr ~ tR ~. ~ ~, 3q:ff. ~ c)l
J{tfic; tram ~ ~ ~ ~4lC:;I;fr tlfRlOjQ'lI ~ ~.~ 1R, 7S ·'Qfc1QTR 'EI'e:Tm
~I

<I,,~qll~T
[Q'.4(2)~/CfR'/2022-126]
t,

(tim STifr)
~~rmc=r~
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(fAX DIVISION)

NOTIFICATION
.Jaipur, February 23,2022

In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan


Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department's notification
number F.2(15)FDfTaxl2010/pt.-99 dated 17.12.2019. the State Government being of the
opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty
chargeable on the instrument of purchase .or lease of land With or without construction
executed in favour of an enterprise eligible under the Rajasthan Investment Promotion
Scheme issued by the State Government, from time to time, shall be reduced by 75 percent on
submission of the entitlement certificate issued by the competent authority under the said
Scheme. ,.

By order 0l
[No.FA(2)FDlTaxl2022·127]
~vernor,

(fina Dabl)
Joint Secretary to the Government
1

I' tr.nf~~
~ fcl'1JfriJT
(~ 3fc;J1Ifm) ,

~
~; ~23, 2022

.' ~ 'fCTiJ=q' ~, 1998 (1999 CfiT ~~. 14) tfi't 'URT 9 cfir ~wtmT
(1 ) mr 'Qmf Qrfffim eN ~ 'q;ffi r-r
JtR ~ ~" cffr ~ ~;a;4ictl
q.2(15)fc«=n/tnV2q10/'Cllt-99 ~ 17.12.2019, em. ~ ~ SV ~'tITcOR', "~
WI' ~ tr{ fcll (q~Cfi~C'l ill w fcr;-lrr ~ flJi"j;enCi1 ~,. ~ 00 lOOT act t fcfi ~
~ rm ~-~ tR' ~ ~~ ~ t;I~;;=c:Jffi ~ ~ 3ttfm ttR ~ 3m1 ~
qat ill· \?Il)QIRC'l, ~fC1<R~UI .~ m~ ftran, ~, c)l ~ <IT tr¢' c8r ~ Q\ q31Rt
~ ~, 3CFO ~ a, .mfu; ~am ~, Gm ~ ~ IMIUjq0J4,~ ~
~ tR,'75 trf'R~m ~ ~I

. I'
[q.4(2)fc«:n 1qr{/202Z·12 7]
{h:r<lQIR i); 3tR;QT ~,

~
(Jt).
~JmG=r~

,,.

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