INDIAN STAMP (GOA AMENDMENT) ACT, 2025

Act No.14 of 2025

22nd August, 2025

An Act further to amend the Indian Stamp Act, 1899 (2 of 1899), as in force in the State of Goa. Be it enacted by the Legislative Assembly of Goa in the Seventy sixth Year of the Republic of India as follows:-

S.1 Short title and commencement

(1) This Act may be called the Indian Stamp (Goa Amendment) Act, 2025.

(2) It shall come into force at once.

S.2 Amendment of Schedule I-A

In Schedule I-A of the Indian Stamp Act, 1899 (2 of 1899), as in force in the State of Goa,-

• (i) for article 39, the following article shall be substituted, namely:-

  "39. MORTGAGE-DEED, not being an agreement relating to Deposit of Title Deeds, Pawn or Pledge (No. 6), Bottomry Bond (No. 16), Mortgage of a Crop (No. 40), Respon-dentia Bond (No. 56), or Security Bond (No. 57).

  (a) when possession of the property or any part of the property comprised in such deed is given by the mortgagor or agreed to be given.	One thousand rupees.
  (b) when possession is not given or agreed to be given as aforesaid.	One thousand rupees.

  Explanation: A mortgagor who gives to the mortgagee a power of attorney to collect rents or a lease of the property mortgaged or part thereof, is deemed to give possession within the meaning of this article.

  (c) when a collateral or auxilia