The Odisha Assembly passed the Indian Stamp (Odisha Amendment) Bill, 2026 on 28 September, giving statutory form to an earlier ordinance. An association of allottees now pays a flat Rs 50,000 stamp duty, with registration fee capped at Rs 20,000, for the conveyance of common areas and facilities, while apartment transfers carry a uniform 5 percent duty that also covers the undivided share in the common areas.
What this changes for a title check
Two things change in the papers a lender or lawyer asks for on an Odisha apartment. First, the sale deed now attracts a single 5 percent rate instead of the older 3, 4 and 5 percent slabs, so a deed for a lower-value unit should be checked against the date it was executed and whether the ordinance applied on that day. Second, the promoter's conveyance of common areas to the residents' association now costs a fixed Rs 50,000, which lowers the cost that kept many associations from taking it. Ask for the deed of conveyance to the association, or a note on why it is pending, because unconveyed common areas stay in the promoter's name. The change reached the statute book after an ordinance, so check the effective date on each deed.