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The Haryana government has clarified that its 100% stamp duty exemption for lifetime transfers of immovable property within a family also covers grandchildren through daughters. The clarification addresses an ambiguity in the Hindi version of a 2014 notification, which referred specifically to grandchildren through sons. The Revenue and Disaster Management Department has now made it clear that daughters’ children are equally eligible for the exemption. The move is expected to remove confusion at sub-registrar offices and allow families to transfer property to grandchildren through daughters without stamp duty disputes or unnecessary procedural delays.
The Haryana government has clarified that its full stamp duty exemption on lifetime transfers of immovable property within a family also applies when property is transferred to grandchildren through daughters. The clarification was issued to address confusion arising from the wording of an earlier notification.
Under the state's 2014 order, 100% stamp duty was remitted under Section 9 of the Indian Stamp Act, 1899, for property transfer deeds executed during an owner's lifetime in favour of specified blood relations, including parents, children, grandchildren, siblings and spouses.
However, while the English version of the notification used the broader term "grandchildren", the Hindi version referred specifically to Potr-Potri, meaning a son's children. This led to confusion at local sub-registrar offices and, in some cases, prevented children of daughters from receiving the zero-duty benefit.
To resolve the issue, the Haryana Revenue and Disaster Management Department issued a corrigendum on July 24, which was subsequently published in the state government gazette on August 13. The corrigendum replaces the earlier wording with terms covering grandchildren through both sons and daughters, including daughters' sons and daughters.
Financial Commissioner, Revenue and Disaster Management Department, Sumita Misra, said the clarification provides equal treatment to grandchildren through daughters and sons. It also gives retrospective legal clarity to revenue and registration offices across Haryana, allowing eligible families to transfer property without unnecessary tax disputes or procedural delays.
The clarification does not introduce a new exemption but makes the scope of the existing 2014 provision clear. Haryana's policy continues to provide stamp duty remission for qualifying lifetime transfers of immovable property between the specified family relations. The Comptroller and Auditor General has also previously documented the 2014 provision and its application to transfers between listed blood relations.
The move is particularly relevant for families planning lifetime property transfers as part of succession or estate arrangements. It ensures that the relationship of the grandchild through the maternal line does not result in a different stamp duty treatment from that of a grandchild through the paternal line.
Source PTI
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