Later it was amended, and the Indian Stamp Act, 1889, governs rules relating to stamp duty charges in Odisha. The Odisha Stamp Rules amended the Act, 1952, followed by the Odisha Additional Stamp Duty Act, 1970. In the year 2014, the Odisha state government fixed the stamp duty to the tune of 5% for the citizens and rebated 1% for the women, i.e. 4% for the women citizens of the state of Odisha for registration of a property vide purchase or gift.