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IT unit

1 articleLatest March 2026
Section 9(a) Bombay Stamp Act | Pre-Execution Certification Not Mandatory for IT Unit Stamp Duty Remission : Bombay HC
Case Law Analysis
|Bombay High Court

Section 9(a) Bombay Stamp Act | Pre-Execution Certification Not Mandatory for IT Unit Stamp Duty Remission : Bombay HC

Bombay High Court rules that IT companies acquiring property for new units are entitled to 90% stamp duty remission under Section 9(a) of the Bombay Stamp Act, even if certification follows execution, provided the deed clearly reflects the intent and no fraud is alleged. The ruling clarifies that pre-execution certification is not a prerequisite for availing the remission, easing compliance burdens for IT businesses expanding operations in Maharashtra.