Summary
- Maharashtra has introduced a transformative reform in agricultural land conversion with the Maharashtra Land Revenue Code (Second Amendment) Act, 2025, and a Government Resolution dated 10 February 2026.
- The new system replaces the dual permission and tax model with a simplified single-window process, eliminating separate NA permission from the Collector in planning authority areas.
- A one-time premium for non-agricultural use replaces annual NA tax, streamlining costs for landowners while waiving past NA tax arrears if timely payments are made.
- The reforms aim to enhance ease of doing business in real estate, but tenure restrictions on certain lands remain unchanged, necessitating compliance with existing laws.
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