- A sale of immovable property worth ₹100 or more can be made only by a registered instrument (Transfer of Property Act, 1882, section 54).
- A document must be presented for registration within four months of execution (Registration Act, 1908, section 23); a delay of up to another four months can be condoned on payment of a fine.
- Stamp duty is a state subject: the Indian Stamp Act, 1899 as amended by each state sets the rate, and registration fees follow a state schedule.
- A registered document takes effect from the date of its execution, not the date of registration (section 47).
From agreement to registered deed
The sale pipeline
- 01
Agreement
Agreement for sale records price, payment schedule, possession date and conditions. Stamped as the state requires; registration is advisable.
- 02
Diligence
Title and encumbrance searches, no-objection certificates and approvals — see the due-diligence note.
- 03
Deed
Sale deed is drafted with title covenants, the property schedule and receipt of consideration.
- 04
Stamp
Stamp duty paid on the market-value or consideration, whichever the state law requires, through e-stamping or the state portal.
- 05
Register
Parties and witnesses appear before the Sub-Registrar with identity documents; biometric capture and registration fee.
- 06
Mutate
Apply to enter the buyer’s name in revenue and municipal records.
What must be registered
| Instrument | Registration | Provision |
|---|---|---|
| Sale of immovable property above ₹100 | Compulsory | TPA s. 54; Registration Act s. 17(1)(b) |
| Gift of immovable property | Compulsory — gift by registered instrument signed by donor and attested | TPA s. 123; Registration Act s. 17(1)(a) |
| Lease of immovable property from year to year or for a term exceeding one year | Compulsory | TPA s. 107; Registration Act s. 17(1)(d) |
| Mortgage by deposit of title deeds | Registration not required | TPA s. 58(f) |
| Will | Optional | Registration Act s. 18(c) |
| Agreement to sell | Optional under the Act in most states; mandatory where state law requires | Check the state amendment |
Time limits and fines
Presentation timeline
- Day 0Instrument executed. Its legal effect dates from here (section 47).
- Within 4 monthsPresent for registration without penalty (section 23).
- Months 4 to 8Registrar may accept on payment of a fine not exceeding ten times the deficient registration fee (section 25).
- After 8 monthsCannot be registered; the document is unregistered and stands inadmissible as evidence of the transaction (section 49).
Stamp duty: who sets it and what drives it
The Indian Stamp Act, 1899 is central legislation, but the rates, exemptions and valuation methods for most instruments are state-specific. For a conveyance, duty is generally computed on the higher of the consideration stated and the market value as assessed by the state, often using circle rates or guideline values. Stamp duty on a document executed outside the state but relating to property within it is payable in the property’s state. An instrument that has not been duly stamped is inadmissible in evidence until duty and penalty are paid (section 35) — a defect that can be cured, but at a cost. For a deeper look at how stamp duty affects enforceability see Stamp duty and enforceability of agreements.
At the Sub-Registrar’s office
What the registering officer typically requires
- Stamped and engrossed sale deed with the property schedule and plan
- Photo identity and address proof of each executant and witness; PAN of the parties
- Previous title deeds or certified copies, if the state requires them to be produced
- Latest tax receipts and mutation records
- Market-value assessment or valuation certificate under the state’s system
- Power of attorney, if a party appears through an agent, with proof of the agent’s authority
- Passport-size photographs and biometric capture at the time of registration
In a RERA project
Where the property is a unit in a project registered under the Real Estate (Regulation and Development) Act, 2016, the agreement for sale must follow the prescribed model, the promoter can accept no more than ten percent of the cost as an advance before entering into a registered agreement for sale (section 13), and a defect liability of five years from possession applies (section 14(3)). Sale and registration then proceed as above.
Frequently asked
Is registration of a sale deed the same as mutation?
No. Registration records the transfer in the register maintained under the Registration Act. Mutation is a separate administrative step in the revenue or municipal records that updates the name against which land revenue or property tax is assessed. A buyer needs both.
Can stamp duty be paid after executing the document?
Most states require duty to be paid before or at execution. A document stamped late can be impounded and validated by paying the deficiency and penalty, subject to the state’s rules.
Can a power of attorney holder register a sale deed?
Yes, if the power of attorney authorises the sale and is itself registered where required, but the Supreme Court has held that a power of attorney sale does not by itself pass title in the way a registered sale deed does; prudence is to have the owner execute the deed.
What if the buyer lives abroad?
A non-resident can appear through an authorised attorney, or execute documents abroad before an Indian consular officer or notary with apostille, subject to the Registration Act’s rules on presentation of documents executed outside India. See the NRI checklist for FEMA limits on what a non-resident may buy.
Stamp duty, registration fees, valuation methods and procedures are set and changed by each state. Confirm current figures with the state registration department before relying on this note. Not a substitute for advice from an advocate or chartered accountant on your facts.