Yes, a revenue stamp is required in Maharashtra for rent receipt.
Revenue stamp is used to pay stamp duty on documents. Stamp duty is a state-specific tax which is applicable on certain documents, including receipts for rent.
In Maharashtra, rent receipt stamping is mandatory for almost all tenancy contracts. The minimum amount of stamp duty depends on the annual amount of rent.
Here is the link with details breakdown of minimum stamp duty amounts based on the rent amount:
https://www.taxscout.in/maharashtra/stamp-duty.php#rent
Also, it is important to note that the tenant is responsible for paying stamp duty on the rent receipt. The tenant was supposed to provide the stamp to the landlord in order to validate the rent receipt. The landlord has to subsequently register the document with the appropriate authorities.
You may refer to the Maharashtra Stamp Duty Act of 1958 and the Maharashtra Rent Control Act 1999 for more detailed information and regulations.
I hope this helps. Feel free to reach out in case of any queries.
