CHANDIGARH (Balwinder Singh)— The Haryana government has clarified that maternal grandchildren (children of a daughter) are fully eligible for the 100 per cent stamp duty exemption granted on intra-family immovable property transfers during an owner’s lifetime. Financial Commissioner of the Revenue and Disaster Management Department, Dr. Sumita Misra, announced that the state administration has issued an official corrigendum to resolve a long-standing linguistic ambiguity in the Hindi version of the original 2014 notification.
On June 16, 2014, the Haryana government had remitted the entire stamp duty under Section 9 of the Indian Stamp Act, 1899, for transfer deeds executed in favour of blood relations—including parents, children, grandchildren, siblings, and spouses—during the lifetime of the property owner. While the English notification used the broader term “grandchildren,” the Hindi translation specified only “pautra-pautri” (son’s children). This textual mismatch caused operational confusion across local sub-registrar offices, often denying daughter’s children the zero-duty concession.
To rectify the discrepancy, the Revenue and Disaster Management Department issued a formal corrigendum on July 24, 2026, which was subsequently published in the Haryana Government Gazette on August 13, 2026. The amendment substitutes the phrase “pautra-pautri” with “pautra-pautri, dauhta-dauhti / naati-naatin,” placing maternal grandchildren on equal footing with paternal grandchildren for all lifetime property transfer exemptions.
Dr. Misra emphasized that issuing this rectification as a corrigendum to the original 2014 order provides retrospective legal clarity across all revenue and land registry offices in Haryana. The streamlined definition ensures that citizens can execute gift deeds and property transfers to their daughter’s children without facing procedural hurdles, administrative delays, or unnecessary tax disputes.
