{"id":381015,"date":"2026-04-15T10:30:00","date_gmt":"2026-04-15T05:00:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=381015"},"modified":"2026-04-20T16:07:56","modified_gmt":"2026-04-20T10:37:56","slug":"maharashtra-stamp-amendment-act-2026-allowance-for-duty","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/15\/maharashtra-stamp-amendment-act-2026-allowance-for-duty\/","title":{"rendered":"Maharashtra Stamp (Amendment) Act, 2026: Key Changes to Section 52-A on Allowance for Duty"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 7-4-2026, the <span style=\"font-weight: bold;\">Maharashtra Government<\/span> notified the <span style=\"font-weight: bold;\">Maharashtra Stamp (Amendment) Act, 2026<\/span> to amend the <span style=\"font-weight: bold;\">Maharashtra Stamp Act<\/span>. The provisions came into effect on 7-4-2026.<\/p>\n<h2>All you need to know about the revision of Section 52-A of the Maharashtra Stamp Act relating to &#8220;Allowance for duty&#8221;:<\/h2>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p style=\"font-weight: bold;\">Revision in amount of duty paid:<\/p>\n<p>According to this revision, when payment of duty made by stamps or in cash and the <span style=\"font-weight: bold;\">amount of duty paid exceeds<\/span> Rs. 20 lakhs, the Collector will not make allowance for stamps, or the cash amount paid under the Challans.<\/p>\n<p><span style=\"font-weight: bold;\">Earlier<\/span>, this amount was restricted to Rs. 5 lakhs.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Revision in forwarding of application:<\/span><\/p>\n<p>The Collector will now have to forward the application along with the remarks to the <span style=\"font-weight: bold;\">Joint Inspector General of Registration and Superintendent of Stamps<\/span> and not to the Deputy Inspector of Registration and Deputy Controller of Stamps.<\/p>\n<\/li>\n<li>\n<p style=\"font-weight: bold;\">Revision in process after the application has been forwarded:<\/p>\n<p><span style=\"font-weight: bold;\">Earlier<\/span>, on receiving the application, the Additional Controller of Stamps, the Deputy Inspector General of Registration and Deputy Controller of Stamps used to decide whether the allowance will be given or not and accordingly grant the same id the amount did not exceeded Rs. 20 lakhs and in cases where it exceeded Rs. 20 lakhs, the application was submitted to Chief Controlling Revenue Authority for its decision.<\/p>\n<p><span style=\"font-weight: bold;\">After the revision,<\/span> the process has been streamlined and made clearer by classifying the application according to the amount of allowance.<\/p>\n<p>On receiving the application, the following authorities will consider the application and decide whether such allowance should be given or not and accordingly grant the same:<\/p>\n<table style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-collapse: collapse; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; margin-left: auto; margin-right: auto; table-layout: auto; width: 152.23mm;\">\n<colgroup>\n<col width=\"51\"\/>\n<col width=\"316\"\/>\n<col width=\"209\"\/><\/colgroup>\n<tbody>\n<tr>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 13.49mm;\">\n<p style=\"margin-bottom: 0.0mm; text-align: center; font-weight: bold;\">S. No.<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 83.49mm;\">\n<p style=\"margin-bottom: 0.0mm; text-align: center; font-weight: bold;\">Amount of allowance<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 55.25mm;\">\n<p style=\"margin-bottom: 0.0mm; text-align: center; font-weight: bold;\">Authority<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 13.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">1<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 83.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Above Rs. 20 lakhs and up to Rs. 1 crore<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 55.25mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Additional Controller of Stamps<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 13.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">2<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 83.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Above Rs. 50 lakhs and up to Rs. 1 crore<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 55.25mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Joint Inspector General of Registration and Superintendent of Stamps<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 13.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">3<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 83.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Above Rs. 20 lakhs and up to Rs. 50 lakhs<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 55.25mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Deputy Inspector General of Registration and Deputy Controller of Stamps of the Division<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 13.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">4<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 83.49mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Exceeds Rs. 2 crores<\/p>\n<\/td>\n<td valign=\"top\" colspan=\"1\" style=\"border-bottom-width: 0.5pt; border-bottom-style: solid; border-bottom-color: #000000; border-left-width: 0.5pt; border-left-style: solid; border-left-color: #000000; border-right-width: 0.5pt; border-right-style: solid; border-right-color: #000000; border-top-width: 0.5pt; border-top-style: solid; border-top-color: #000000; padding-bottom: 0.0mm; padding-left: 1.91mm; padding-right: 1.91mm; padding-top: 0.0mm; vertical-align: top; width: 55.25mm;\">\n<p style=\"margin-bottom: 0.0mm;\">Chief Controlling Revenue Authority along with remarks from the authorities mentioned above.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\"><a href=\"http:\/\/www.scconline.com\/DocumentLink\/Vhv40MoL\" target=\"_blank\">Maharashtra Stamp (Amendment) Act, 2026<\/a>, dt. 13-4-2026<\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">The Maharashtra Stamp (Amendment) Act, 2026 introduces significant changes to Section 52-A of the Maharashtra Stamp Act relating to Allowance for duty. The revisions aim to bring greater clarity, administrative efficiency, and hierarchy-based accountability in granting stamp duty allowances.<\/p>\n","protected":false},"author":67515,"featured_media":381018,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[102298,102296,102297,102300,102301,102299,102302],"class_list":["post-381015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-allowanceforduty","tag-maharashtrastamp-act","tag-maharashtrastampamendmentact-2026","tag-maharshahtrastamplaw","tag-registrationandstampsdepartment","tag-stampdutyallowance","tag-taxandstampdutyupdates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ 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