The Maharashtra government launched the stamp duty amnesty scheme-Maharashtra Mudrank Shulk Abhay Yojana 2023 in a cabinet meeting on November 23, 2023. This yojana has been extended for the fifth time and now was made available till August 20, 2025.
What is Maharashtra Mudrank Shulkh Abhay Yojana?
According to a July 21, 2025 order issued by the Maharashtra government, the ‘Maharashtra Stamp Duty Protection Scheme 2023’ was launched with the aim of depositing the stamp duty revenue. Those who have taken the benefit of the scheme but due to some technical reasons, the amount of the challan has not been deposited with the government within the given period, were given the opportunity to pay the stamp duty and penalty amount through challan as a “special matter” from July 21 , 2025 to August 20, 2025.
Under the Maharashtra Mudrank Shulkh Abhay Yojana, IGR Maharashtra exempted the entire stamp duty fees and penalty that was imposed on property documents that were registered or not registered between January 1, 1980 and December 31, 2020. This yojana also covered properties under Mhada, Cidco and even the SRA.
Why is the stamp duty amnesty scheme announced?
In all property transactions, a buyer is required to pay a certain amount of tax to the government known as stamp duty and registration charges, under the Maharashtra Stamp Act, 1958. All sale deeds, conveyance deeds that are not stamped are not considered legal in the court of law, under section 34 of the Maharashtra Stamp Act. To regularise these documents, a property owner has to pay the deficit stamp duty and a penalty on the deficit at 2% per month. This money may total to more than 400% of the stamp duty, which will be a huge burden on the property owner. Another disadvantage is that owing to not partial or non-payment of stamp duties by the members, many housing societies are unable to do the deemed conveyance.
The amnesty scheme will regularise the property ownership by providing relief on stamp duty to be paid and the penalty too.
Maharashtra stamp duty amnesty scheme: Eligibility
- Documents that are registered with the sub-registrar of assurances but are not properly stamped.
- Documents that are not registered and where stamp duty has not been paid.
- Note that all documents should have been executed on stamp paper that has been brought from authorised vendors or franking centres. Documents that are executed on fraudulent stamp papers or those bought from Telgi vendors will not be able to avail the benefits of this scheme.
- Any type of instrument or document executed on plain paper without any stamp duty shall not be accepted for any benefit under the amnesty scheme.
- No refund will be granted where stamp duty or penalty on the deficit portion of the duty has already been paid before passing of the order related to amnesty scheme.
- Deficit amount should be paid within seven days of receiving the order by the applicant to take advantage of the scheme. Any delay will result in the applicant losing on benefits of the amnesty scheme.
- For the purpose of assessment, the applicant has to submit proper evidence as per requirements in Annual Statement of Rates
Maharashtra stamp duty amnesty scheme: implementation
Phase 1
| Phase- 1- December to February 29,2024 | ||
| Amount of stamp duty to be paid or payable | Reduction in stamp duty to be paid or payable | Reduction in penalty to be charged on whole stamp duty to be paid or payable |
| For amount of Rs 1 to Rs 1 lakh | 100% | 100% |
| For amount exceeding Rs 1 lakh | 50% | 100% |
Phase 2
| Phase- 2- February 1 to August 31, 2024 | ||
| Amount of stamp duty to be paid or payable | Reduction in stamp duty to be paid or payable | Reduction in penalty to be charged on whole stamp duty to be paid or payable |
| For amount of Rs 1 to Rs 1 lakh | 80% | 80% |
| For amount exceeding Rs 1 lakh | 40% | 70% |
Rolled out in phases by the IGR Maharashtra, the first phase was from December 1, 2023 to January 31, 2024. Phase-1 of the amnesty scheme got an extension till February 29, 2024. The second phase was from February 1, 2024 to March 31, 2024. This phase got an extension till June 30, 2024 and was extended till August 31, 2024. It also got an extension from July 21, 2025 to August 20, 2025. The Maharashtra state government announced the extension so that the state could rake in more revenue because of this scheme.
Maharashtra stamp duty and registration charges amnesty scheme details
As per the directive issued by IGR Maharashtra for all properties with stamp duty and penalty amount upto Rs 1 lakh, a full waiver was granted. For all properties with stamp duty and penalty being above Rs 1 lakh, a 50% waiver on stamp duty and a 100% waiver on penalty was granted.
In phase-2, the Maha government gave a waiver of 80% in both stamp duty and penalties for amounts ranging up to Rs 1 lakh. All stamp duty and penalty amounts exceeding Rs 1 lakh, got a 40% waiver on stamp duty and a 70% waiver on the penalties.
Properties registered from January 1, 2000 to December 31, 2020 got a 25% waiver in stamp duty fees for amounts up to Rs 25 crore. The state offered a 20% waiver on stamp duty amounts more than Rs 25 crore. Also, for penalties below Rs 25 lakh, a 90% rebate was granted and for penalties above Rs 25 lakh, a penalty of Rs 25 lakh was charged.
As part of Phase- 2 of the scheme, IGR Maharashtra offered a 25% waiver in stamp duty fees for amounts up to Rs 25 crore. The state offered a 20% waiver in stamp duty if the stamp duty fee is more than Rs 25 crore. Also, for penalties below Rs 50 lakh, a 80% rebate was given and for penalties above Rs 50 lakh, a penalty of Rs 50 lakh was to be paid.
Abhay Yojana information on IGR Maharashtra
On visiting the IGR Maharashtra website, you see a pop-up that leads you to details regarding Abhay Yojana.
Maharashtra Amnesty Scheme: Application form
You can access the form that has to be filled and submited to take advantage of the amnesty scheme. Click on regarding publication of application form. Shown below is the first page of the application from. You can access the form in both English and Marathi.
Abhay Yojana: Collector of stamp
Visit the IGR Maharashtra website and click on Abhay Yojana present on the right side of the page to download details related to regularising the property documents.
You will reach
After downloading, you will get all details regarding the rebate offered to you under the amnesty scheme.
You can also check the list of pending cases under stamp collector 53 A below. Citizens should contact the office of Joint District Registrar and Stamp Collector of the concerned district to take advantage of this.
Pending cases under Stamp Collector 53 A
To check the pending cases under stamp collector 53A, click on ‘List of pending cases under Stamp Collector 53 A below.’ It will be downloaded in your system.
Maharashtra Amnesty Scheme: Helpline
If you have any queries regarding the Maharashtra Amnesty Scheme, you can call on helpline: 8888007777
FAQs
Who can apply for the Mudrank Shulkh Abhay Yojana stamp duty amnesty scheme?
The Mudrank Shulh Abhay Yojana can be applied by the owner, successor or power of attorney (PoA) holder.
Will people who have paid stamp duty and penalty before the scheme was announced get a refund?
There will be no refund given to any property owner if he paid the stamp duty before the amnesty scheme was announced.
When should the people availing the scheme pay the stamp duty and penalty?
Those who are availing the amnesty scheme should pay the deficit amount within seven days of getting the notice from IGR Maharashtra
How many people will be helped with this amnesty scheme?
Over 13,566 applicants will be helped with this amnesty scheme.
What is the time period of this extended phase of the Maharashtra stamp duty amnesty scheme?
The extended phase of Amnesty Scheme is till August 20, 2025.
| Got any questions or point of view on our article? We would love to hear from you. Write to our Editor-in-Chief Jhumur Ghosh at jhumur.ghosh1@housing.com |
