Stamp duty relief extended to family gifts of commercial and industrial property
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What happened
- The UP Cabinet extended the stamp duty concession on gift deeds within the family to commercial and industrial property [UP Cabinet].
- Since a notification of 3 August 2023, gifts of agricultural and residential property to family members pay a maximum stamp duty of ₹5 thousand [UP Cabinet].
Background
- The change takes effect from publication in the Gazette [UP Cabinet].
Why it matters
- Cheaper family transfers help small business owners pass on shops and units without heavy tax.
Read all of January 2026 in the monthly UP current affairs compilation →
How to use this in Mains
- Use in answers on property records and family business succession.
Quotable data pointMaximum stamp duty on family gift deeds: ₹5 thousand [UP Cabinet, 6 Jan 2026].
UP Information Dept: Cabinet decisions, 6 January 2026 (Hindi PDF)
Exam angle
UPPCS
GS-VI: UP revenue and ease of doing business.
Practice MCQs
Original practice questions (not PYQs).
Practice · UPPCS
From Jan 2026, the UP stamp duty cap on family gift deeds also covers
Answer (b) & explanation
Source: as cited in this article.
Official source: UP Information Dept: Cabinet decisions, 6 January 2026 (Hindi PDF)
facts from cited sources only; numbers machine-checked against source text; faculty review pending