Karvado.in
Property & Real Estate#064

Understanding Sale deed / conveyance deed / gift deed registration

Register a sale, conveyance, or gift deed at the Sub-Registrar Office on purchase or transfer of property.

At a glance

Jurisdiction

India — all states; Registration of Deeds Act 1908 is central but state rules govern procedure; most common pattern (Maharashtra / Karnataka) described

Who applies

Buyer and seller (or donor and donee for gift deeds) executing a sale deed, conveyance deed, or gift deed for immovable property above Rs 100 in value

Typical time

1–3 working days (document preparation and stamp duty: 1–2 days; registration appointment: same day or next available slot; certified copy dispatch: 7–30 days)

Fee

Registration fee: 1% of property value (capped at Rs 30,000 in Maharashtra; 1% uncapped in Karnataka; varies by state). Stamp duty paid separately (3%–8%). Document writing / e-Filing fee: Rs 200–Rs 500

Who should use this process

  • ✓All parties (buyer, seller, witnesses) must be competent to contract — major (18+) and of sound mind
  • ✓Property must be within India and owned by the seller free from undisclosed encumbrances
  • ✓Stamp duty must be paid in full before or at the time of presenting the document for registration
  • ✓For gift deeds between blood relatives, some states allow stamp duty exemption or concession
  • ✓Non-resident Indians (NRIs) can execute deeds through a registered Power of Attorney holder in India
  • ✓Corporate entities must present board resolution and authorisation letter authorising the signing officer

Who does NOT need to apply

  • ✕Agricultural land: transfer may require additional permissions under state land ceiling / tenancy acts (e.g., Karnataka Land Reforms Act)
  • ✕Properties in tribal areas, forest land, or notified zones may be non-transferable without government permission
  • ✕Gift deeds in favour of non-family members may attract full stamp duty without concession
  • ✕Properties under court attachment or bank lien cannot be registered until the attachment is lifted

Documents required

#DocumentType neededPurpose
1Deed draft (sale deed / conveyance deed / gift deed) — typed on non-judicial stamp paper or printed on A4 with e-Stamp certificate affixedOriginalThe primary legal instrument to be registered; must include all property details, consideration, parties' details, and attestation clause
2e-Stamp certificate / franked stamp paper showing full stamp duty paidOriginalProof that stamp duty has been paid — Sub-Registrar will not register an under-stamped document
3Previous title document (parent deed / allotment letter / earlier sale deed)OriginalEstablishes the seller's chain of title and right to transfer the property
4Encumbrance Certificate (EC) — for the last 13–30 yearsOriginalConfirms property is free from mortgages, liens, and prior encumbrances at the time of sale
5Aadhaar card and PAN card of all parties (buyer, seller, witnesses)Self-attested CopyMandatory identity proof; PAN required for transactions above Rs 10 lakh (TDS under Section 194-IA)
6Two recent passport-size photographs of each partyOriginalPasted on the deed and on the Sub-Registrar's register at the time of registration
7Property tax receipts (latest year)Self-attested CopyConfirms no outstanding municipal dues; often required by SRO as proof of property identity
8NOC from housing society / builder (for flat/apartment sale)(optional)Required for cooperative housing society apartments; not needed for independent propertyOriginalSociety's no-objection to the transfer; required before registration in most apartment complexes
9Power of Attorney (if any party is represented by an attorney)(optional)Required only when one or more parties are unable to appear in personNotarised CopyAuthorises the attorney to sign and present the deed on behalf of the principal
10Form 26QB challan (TDS on property purchase) if consideration exceeds Rs 50 lakh(optional)Mandatory when sale consideration exceeds Rs 50 lakhDownload / PrintProof of TDS deduction by buyer at 1% of sale consideration; mandatory under Section 194-IA

Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.

Step-by-step guide

  1. 1

    Conduct due diligence and obtain Encumbrance Certificate

    Both

    Before drafting the deed, verify the title chain by collecting all parent documents and obtaining an EC from the Sub-Registrar's office for the last 13 to 30 years. Also check for any pending property tax, society dues, or litigation.

    2–5 days
  2. 2

    Draft the deed

    Offline

    Engage a licensed deed writer or advocate to draft the deed incorporating all mandatory clauses — property schedule, consideration, mode of payment, indemnity, possession, and attestation. The draft must comply with the Indian Registration Act 1908 and the relevant state stamp Act.

    1–2 days
  3. 3

    Pay stamp duty and obtain e-Stamp certificate

    Online

    Compute stamp duty based on the higher of the agreement value or the government circle rate. Pay online via the state IGR / SHCIL e-Stamp portal or through a franking centre and attach the e-Stamp certificate to the deed. Registration charges (typically 1%) must also be paid online before or during appointment booking.

    Same dayhttps://www.shcilestamp.com or state IGR portal
  4. 4

    Pay TDS (Form 26QB) if applicable

    Online

    If the sale consideration exceeds Rs 50 lakh, the buyer must deduct TDS at 1% and deposit it online via TRACES portal (Form 26QB) before registration. Download the 26QB challan after payment.

    1 dayhttps://www.tdscpc.gov.in
  5. 5

    Book appointment at Sub-Registrar's office

    Online

    Visit the state IGR or Sub-Registrar portal to book a time slot for registration. In some states (Maharashtra, Karnataka, Telangana) online appointment booking is mandatory. Choose the Sub-Registrar office in whose jurisdiction the property falls.

    Available immediately; slot may be 1–7 days awayState IGR portal
  6. 6

    Appear at Sub-Registrar's office on the appointment date

    Offline

    All parties (buyer, seller, and two witnesses) must appear in person with originals and self-attested copies of all documents. The Sub-Registrar or a clerk will verify documents, take photographs and thumb impressions (biometric) of all parties, and collect registration fees.

    1–3 hoursSub-Registrar
  7. 7

    Sub-Registrar examination and endorsement

    Offline

    The Sub-Registrar examines the deed for completeness, verifies identity, confirms stamp duty adequacy, and reads/explains the deed to the parties (or confirms they understood it). After admission by all parties, the Sub-Registrar endorses the deed and enters it in the register.

    30–60 minutesSub-Registrar
  8. 8

    Collect registered deed / certified copy

    Both

    In states with online dispatch the registered deed is returned the same day or sent by post within 3–15 days. In others, the original deed is returned with a registration endorsement and a document number. Collect the certified copy of the registration index from the SRO for record-keeping.

    Same day to 30 days depending on state

Government officers involved

Sub-Registrar

State Registration and Stamps Department

Verification, admission, and registration of the deed

Examines the deed, verifies identity, ensures stamp duty adequacy, records the transaction in the official register, and endorses the deed

Inspector General of Registration (IGR)

State Registration and Stamps Department

Policy, appeals, and oversight

Hears appeals against Sub-Registrar orders (e.g., refusal to register); issues circulars on stamp duty rates and registration procedures

District Registrar

State Registration and Stamps Department

Supervision and first-level appeals

Supervises Sub-Registrars in the district; handles complaints and appeals against SRO decisions

Government portals

Karnataka Kaveri 2.0

https://karigr.gov.in

Karnataka deed registration appointment, e-payment of stamp duty and registration fees

TRACES (TDS payment — Form 26QB)

https://www.tdscpc.gov.in

Payment of TDS on property purchase above Rs 50 lakh and download of Form 16B

Things to watch out for

Both parties must appear in person — power of attorney has limits

The Registration Act requires personal appearance. An NRI PoA must be notarised abroad and adjudicated in India. Some states prohibit PoA for sale deeds (e.g., Supreme Court ruling in Suraj Lamp & Industries vs State of Haryana limits PoA-based sales). Verify current rules.

Unregistered sale deeds are legally void for immovable property

Under Section 17 of the Registration Act, a sale deed for property worth Rs 100 or more must be registered. An unregistered deed cannot be used as evidence of title in court and cannot be used for loan, mutation, or utility connection.

Stamp duty must match circle rate, not just consideration

If the stated sale price is below the government circle rate, stamp duty must still be paid on the circle rate. Post-registration, the IT department can also assess capital gains on the circle rate basis under Section 50C/43CA.

Witnesses must be independent adults

Witnesses cannot be parties to the deed. They must be major, carry valid ID, and be present physically. Some SROs insist witnesses be residents of the same district.

Gift deeds to non-relatives attract full stamp duty and may trigger gift tax review

Gift deeds between blood relatives attract concessional stamp duty in several states, but gifts to unrelated parties attract full stamp duty. The IT department may also tax the recipient if the value exceeds Rs 50,000.

Follow up for mutation after registration

Registration does not automatically update municipal Khata or land revenue records. After registration, separately apply for Khata transfer with the municipality and mutation with the revenue department within 3–6 months to complete ownership transfer in all government records.