Property Registration, Stamp Duty and Mutation in India

Registration

A sale of immovable property above Rs 100 must be registered under Section 17 of the Registration Act, 1908 to operate as a conveyance. It takes place at the Sub-Registrar's office with the parties and witnesses present.

Stamp duty

State law fixes stamp duty and registration charges, usually as a percentage of the higher of the agreed price and the circle rate or official valuation. Rates differ by state and city, and some states vary them by the category of buyer.

Mutation

Registration does not change municipal or revenue records by itself. The buyer applies for mutation (dakhil-kharij, or name transfer) so that property tax and records show the new owner. Courts have repeatedly held that mutation is a fiscal record and does not confer title.

Before you buy

Check the chain of title, an encumbrance certificate, building approvals and, for projects, RERA registration. Have the sale deed drafted and vetted, and pay duty on the correct value.

Frequently asked questions

Can I register a property without the seller being present?

Only through a properly executed and registered power of attorney, and the agent's authority is checked at the Sub-Registrar's office.

What if the seller refuses to complete the registration?

The buyer can sue for specific performance of the agreement to sell, subject to the time limit.

Does mutation prove ownership?

No. It records who pays the tax. Ownership depends on the title documents.

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