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Section8G
The Indian Stamp Act, 1899

Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty

In force From 01 Jul 1899 Act 2 of 1899 As on 19 Oct 2026

Act 2 of 1899 Ministry Finance Enacted 27 Jan 1899 In force 01 Jul 1899

Section 8G of the Indian Stamp Act, 1899 deals with strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty. [8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.—Notwithstanding anything contained in this Act or any other law for the time being in force, any instrument for conveyance or transfer of a business or asset or right in any immovable prop The Act came into force on 01 Jul 1899.

1[8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.—Notwithstanding anything contained in this Act or any other law for the time being in force, any instrument for conveyance or transfer of a business or asset or right in any immovable property from a Government company, its subsidiary, unit or joint venture, (i) by way of strategic sale or disinvestment or demerger or any other scheme of arrangements or through any law, to another Government company or to the Central Government or any State Government or to the development financial institution established by any law made by Parliament; or

(ii) which is to be wound up, closed, struck-off, liquidated or otherwise shut down, to another Government company or to the Central Government or any State Government, after approval of the Central Government or the State Government, as the case may be, shall not be liable to duty under this Act.

Explanation.—For the purposes of this section, “Government company” shall have the same meaning as assigned to it in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013).]

Section 8G, The Indian Stamp Act, 1899 (Act 2 of 1899).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Companies Act s. 2 Definitions

Questions about Section 8G

What does Section 8G of the Indian Stamp Act deal with?

Section 8G of the Indian Stamp Act is headed "Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty". [8G. Strategic sale, disinvestment, etc., of immovable property by Government company not liable to stamp duty.—Notwithstanding anything contained in this Act or any other law for the time being in force, any instrument for conveyance or transfer of a business or asset or right in any immovable prop

How do I find court cases under Section 8G of the Indian Stamp Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Stamp Act 8G, section 8G Stamp Act, section 8G of the Indian Stamp Act. People searching for it also type section 8g indian stamp act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 8G of the Indian Stamp Act, and has it changed?

Its own text turns on Companies Act 2 (Definitions), so none of them can safely be read on its own.

When did Section 8G of the Indian Stamp Act come into force?

Section 8G of the Indian Stamp Act, cited as Stamp Act 8G, came into force on 01 Jul 1899, having been enacted on 27 Jan 1899. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.