How to Apply for UP IT/ITeS Stamp Duty Exemption — 100% Waiver for New Units

There is no competitive shortlisting here. The exemption is handled as a claim under the policy, so the exercise is verification rather than ranking.

1. Application: the unit submits a formal application to the nodal agency or department that implements the IT and ITeS Policy of Uttar Pradesh, on the prescribed form and with supporting papers attached.
2. Documentation: the filing establishes that the unit is a new IT/ITeS establishment, sets out the proposed fixed capital investment of ₹2 crore or more, and gives particulars of the land, office space or building being purchased or leased.
3. Verification and approval: the authorities scrutinise the application and the documents. Once approved, the exemption is granted and the unit can complete the property transaction without paying stamp duty.
4. Commencement: operations must begin within the timelines specified in Section 8.3 of the policy, otherwise the benefit is not retained.