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CHAPTER VIII TAXATION · Duty on transfer of property

Section 94: Provisions applicable on the introduction of transfer duty

The New Delhi Municipal Council Act, 1994

How current this text is

Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 31 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).

On the introduction of the duty on transfers of property—

(a) section 27 of the Stamp Act, 1899 (2 of 1899), as in force in the National Capital Territory of Delhi shall be read as if it specifically required the particulars to be set forth separately in respect of property situated within and without New Delhi;

(b) section 64 of the said Act shall be read as if it referred to the Council as well as the Government of National Capital Territory of Delhi.