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Process at a Glance
How the Deeds & Documentation Process Moves
1
Decide Deed Type and Consult Advocate
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2
Verify Title and Clear All Dues
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3
Draft the Deed — Advocate Prepared
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4
Pay Stamp Duty and Book Sub-Registrar Slot
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5
Appear at Sub-Registrar — Execute and Register
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6
Collect Registered Deed and Update All Records
Overview
Sale / Gift / Relinquishment Deed — What They Are
A Sale Deed (TPA S.54) transfers title to immovable property against payment of consideration — compulsory registration at the Sub-Registrar under Registration Act S.17; Delhi stamp duty: women buyers 4%, men 6%, joint 5%, calculated on the circle rate or actual consideration (whichever is higher). A Gift Deed (TPA S.122) is a voluntary transfer without consideration — the donor must be alive, the donee must accept, and it is irrevocable once accepted under TPA S.126 (exceptions: fraud, undue influence, or a right of revocation reserved in the deed itself). A Relinquishment Deed is when a co-owner surrenders their share in jointly-held property in favour of the other co-owners — lower stamp duty than a sale deed, and it cannot be executed in favour of a stranger. All three are compulsorily registerable under Registration Act S.17. In Suraj Lamp Industries v. State of Haryana (2012), the Supreme Court held that an Agreement to Sell plus a GPA plus a Will does NOT transfer title — only a registered sale deed transfers title to immovable property. In plain terms: a Sale Deed is the document that legally transfers ownership when property is bought or sold (you pay stamp duty and register at the Sub-Registrar); a Gift Deed transfers property without money and cannot be taken back once accepted; and a Relinquishment Deed lets one co-owner give up their share to the other co-owners at lower stamp cost. Remember: an Agreement to Sell alone does not transfer ownership — only the registered deed does.
Key Takeaways
- A Sale Deed (Section 54, Transfer of Property Act, 1882) transfers ownership of immovable property against a price; a Gift Deed (Section 122 TPA) transfers it voluntarily without consideration; and a Relinquishment Deed lets a co-owner surrender a share to the other co-owners only — never to a stranger.
- All three deeds are compulsorily registrable under Section 17 of the Registration Act, 1908, and must be presented for registration within four months of execution (Section 23, extendable to eight months on payment of fine). An unregistered deed does not transfer title and is inadmissible in evidence to prove the transaction (Section 49).
- In Delhi the stamp duty on a sale deed is 4% for women buyers, 6% for men, and 5% for a joint (man and woman) purchase, calculated on the higher of the circle rate or the actual consideration, plus a 1% registration fee (subject to the prescribed cap). Gift deeds to close relatives attract a concessional rate.
- A gift is irrevocable once accepted by the donee during the donor’s lifetime (Sections 122–126 TPA) — it can be revoked only on a ground reserved in the deed itself, or for fraud or undue influence, never at the donor’s mere will.
- An Agreement to Sell, a General Power of Attorney and a Will do not transfer title — only a registered sale deed does (Suraj Lamp & Industries v. State of Haryana, 2012). An inadequately stamped document is inadmissible and liable to be impounded (SMS Tea Estates, 2011).
- Registration is an administrative act, not a decision on title: the Sub-Registrar cannot refuse to register a deed merely because the executant’s title is unproved, once execution is admitted and stamp duty and fees are paid (K. Gopi v. Sub-Registrar, 2025) — but registration alone does not guarantee ownership; the buyer must still verify title and possession (Manjit Singh v. Darshana Devi, 2024).
Deed Types
Sale / Gift / Relinquishment Deed — Key Features
Sale Deed — TPA S.54
Compulsory Registration Required
Transfers title against payment of consideration
Both buyer and seller must sign before Sub-Registrar
Compulsory registration — Registration Act S.17
Delhi stamp duty: Women 4%, Men 6%, Joint 5%
Agreement to sell alone does NOT transfer title
Gift Deed — TPA S.122
Voluntary Transfer — No Consideration
Transfer of property without any payment
Voluntary — no coercion or undue influence
Donor must be alive at time of gift
Acceptance by donee is required
Irrevocable once accepted — TPA S.126
Relinquishment Deed
Co-owner Surrenders Share to Co-owners
Co-owner gives up share in jointly-held property
Only in favour of other existing co-owners
With or without consideration
Lower stamp duty than sale deed
Common in family property partition after inheritance
Registration Process
Sub-Registrar — Compulsory for All Three
Online slot booking at igrsdelhi.gov.in
All parties sign in Sub-Registrar's presence
Biometric verification — Aadhaar based
2 witnesses required with Aadhaar
Registered deed returned same day or next working day
Key Changes
Key Changes in Property Documentation Law
| Aspect | Earlier Position | Current Position |
|---|---|---|
| Agreement to sell vs sale deed | Often treated as equivalent — GPA + agreement + will used as substitute for sale deed | Suraj Lamp Industries (2012 SC): GPA + agreement to sell + will does NOT transfer title. Only a registered sale deed transfers title. Courts and registering authorities cannot treat GPA transactions as valid conveyances. |
| Stamp duty — Delhi | Uniform rate for all buyers regardless of gender | Women buyers: 4%. Men: 6%. Joint purchase (man + woman): 5%. Calculated on circle rate or actual consideration, whichever is higher. Plus 1% registration fee subject to maximum cap. |
| Gift to relatives — stamp duty | Full stamp duty applicable to all gift deeds | Gift deed to close relatives (spouse, children, parents, siblings): concessional stamp duty in Delhi. Gift to strangers: full stamp duty applicable at market rates. |
| Revocation of gift deed | Uncertain — sometimes permitted after execution | TPA S.126: gift is irrevocable once accepted by donee. Only exceptions: (a) fraud or undue influence in obtaining the gift; (b) donor reserved right of revocation in the deed for specific conditions. Renikuntla Rajamma (2014 SC) confirmed. |
| Relinquishment deed — scope | Not always clearly limited to co-owners in earlier practice | Only co-owners can execute relinquishment deed — only in favour of other existing co-owners. Cannot relinquish in favour of a stranger. If given to stranger — it is treated as a sale deed attracting full stamp duty. |
| Sub-Registrar appointment | Walk-in, long waiting times, no online system | Delhi online slot booking for Sub-Registrar appointment at igrsdelhi.gov.in. Documents uploaded online before visiting. Biometric verification retained. Significantly reduced waiting time. |
Procedure
Step-by-Step Registration Procedure
1
Decide Deed Type and Consult Advocate
Determine which deed is appropriate: (a) selling property for consideration → Sale Deed; (b) gifting property without payment → Gift Deed; (c) surrendering share in jointly-held property to other co-owners → Relinquishment Deed. Consult an advocate for: title verification (30-year title search), identifying encumbrances, and drafting the deed correctly. For sale deed — verify all dues are cleared: MCD No-Dues Certificate, Society NOC, electricity dues clearance before proceeding.
2
Verify Title and Clear All Dues
Before executing any deed: (a) title search at Sub-Registrar for 30 years — check all previous documents in the chain; (b) encumbrance certificate — check for mortgages, pending litigation, lis pendens; (c) MCD No-Dues Certificate; (d) electricity dues clearance; (e) Society NOC and share transfer documents (for society flats); (f) DDA allotment mutation (for DDA flats). Clean, unencumbered title is essential — a deed executed on defective title creates complications at every subsequent transfer.
3
Draft the Deed — Advocate Prepared
Advocate drafts the deed with: (a) proper parties — full names, ages, addresses, Aadhaar numbers; (b) complete description of property — khasra number, plot number, area in sq. yards/meters, all four boundaries; (c) consideration amount (for sale deed); (d) representations and warranties by seller/donor; (e) delivery of possession clause; (f) list of original documents being handed over. Both parties review and approve the draft. Deed printed on stamp paper of appropriate value — or e-stamped.
4
Pay Stamp Duty and Book Sub-Registrar Slot
Calculate stamp duty on the higher of circle rate or actual consideration. Pay stamp duty at an authorised bank, through franking, or via e-stamping at SHCIL. Book Sub-Registrar appointment online at igrsdelhi.gov.in before visiting. Upload the deed document online before the appointment. Pay registration fee (1% of property value, subject to maximum cap). Prepare: original title documents, Aadhaar cards of all parties and both witnesses.
5
Appear at Sub-Registrar — Execute and Register
All parties (seller and buyer for sale deed; donor and donee for gift deed; all co-owners for relinquishment deed) plus 2 witnesses appear at the Sub-Registrar office on the scheduled date. Sub-Registrar verifies identity through Aadhaar-based biometric verification. Both parties sign and give thumb impression in the Registrar's presence. Both witnesses sign. Sub-Registrar takes photograph and records admission. Document number is assigned immediately on registration.
6
Collect Registered Deed and Update All Records
Registered deed is returned the same day or the next working day in most Delhi Sub-Registrar offices. Collect the original registered document carefully — it is the primary evidence of title. After registration: (a) apply for mutation at the Tehsildar office; (b) update MCD property tax records in the new owner's name; (c) apply for water and electricity connection name transfer; (d) inform society for share certificate transfer (society flats); (e) update DDA records (DDA allotted flats). Keep the original registered deed in a safe and secure location permanently.
Important Note
A registered sale deed records a transaction; it does not, by itself, cure a defect in the seller’s title. The Supreme Court has repeatedly cautioned that registration alone does not confer ownership — if the seller had no valid title, or the chain of title rests on an unregistered agreement, the registration is ineffective. Before buying, insist on a title search going back at least 30 years, a fresh encumbrance certificate, up-to-date mutation records, and proof that all stamp duty on earlier deeds was paid. The four-month registration window under Section 23 is strict; a deed presented late can be refused, so plan the stamp-duty payment and the Sub-Registrar appointment well before the deadline.
Documents
Documents Required
Identity proof — Aadhaar of all parties (seller/buyer/donor/donee/witnesses)
Draft deed — prepared and vetted by advocate
Property title documents — chain of title for 30 years
Stamp duty payment receipt / e-stamp certificate
MCD No-Dues Certificate
Society NOC and share certificate (for society flats)
Electricity dues clearance certificate
Encumbrance certificate from Sub-Registrar
Previous mutation / Jamabandi / Nakal records from Tehsildar
Passport-size photographs of all parties
Key Points
Key Points — Sale / Gift / Relinquishment Deed
Key Facts — Property Deeds in Delhi
Sale deed — stamp duty Delhi (women)4%
Sale deed — stamp duty Delhi (men)6%
Sale deed — stamp duty Delhi (joint)5%
Registration fee — Delhi1% of property value (subject to maximum)
Witnesses required2 witnesses with Aadhaar
Agreement to sell — title transfer?No — Suraj Lamp 2012 SC
Gift deed — revocabilityIrrevocable once accepted — TPA S.126
Relinquishment deed — in favour ofOnly existing co-owners — not strangers
Sub-Registrar slot bookingOnline at igrsdelhi.gov.in
TDS on property — threshold1% TDS if value exceeds ₹50 lakh (ITA S.194IA)
Registered deed return — DelhiSame day or next working day
Applicable Laws
Relevant Statutes
📖 Relevant Section — S.54/S.17 (Transfer of Property Act, 1882 & Registration Act, 1908) +
Section 54, Transfer of Property Act, 1882 — “Sale” defined. “Sale” is a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised. Sale how made.—Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion or other intangible thing, can be made only by a registered instrument. Contract for sale.—A contract for the sale of immoveable property is a contract that a sale of such property shall take place on terms settled between the parties; it does not, of itself, create any interest in or charge on such property.
Section 122, Transfer of Property Act, 1882 — “Gift” defined. “Gift” is the transfer of certain existing moveable or immoveable property made voluntarily and without consideration, by one person, called the donor, to another, called the donee, and accepted by or on behalf of the donee. Acceptance when to be made.—Such acceptance must be made during the lifetime of the donor and while he is still capable of giving. If the donee dies before acceptance, the gift is void.
Section 126, Transfer of Property Act, 1882 — When gift may be suspended or revoked. The donor and donee may agree that on the happening of any specified event which does not depend on the will of the donor a gift shall be suspended or revoked; but a gift which the parties agree shall be revocable wholly or in part, at the mere will of the donor, is void wholly or in part, as the case may be.
Section 17, Registration Act, 1908 — Documents of which registration is compulsory. The following documents shall be registered … namely:— (a) instruments of gift of immovable property; (b) other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property. Source: Transfer of Property Act, 1882 & Registration Act, 1908 — India Code (indiacode.nic.in).
Section 122, Transfer of Property Act, 1882 — “Gift” defined. “Gift” is the transfer of certain existing moveable or immoveable property made voluntarily and without consideration, by one person, called the donor, to another, called the donee, and accepted by or on behalf of the donee. Acceptance when to be made.—Such acceptance must be made during the lifetime of the donor and while he is still capable of giving. If the donee dies before acceptance, the gift is void.
Section 126, Transfer of Property Act, 1882 — When gift may be suspended or revoked. The donor and donee may agree that on the happening of any specified event which does not depend on the will of the donor a gift shall be suspended or revoked; but a gift which the parties agree shall be revocable wholly or in part, at the mere will of the donor, is void wholly or in part, as the case may be.
Section 17, Registration Act, 1908 — Documents of which registration is compulsory. The following documents shall be registered … namely:— (a) instruments of gift of immovable property; (b) other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of the value of one hundred rupees and upwards, to or in immovable property. Source: Transfer of Property Act, 1882 & Registration Act, 1908 — India Code (indiacode.nic.in).
Transfer of Property Act, 1882 — S.54, S.122, S.126
S.54: Sale — transfer of ownership of immovable property in exchange for price. Immovable property above Rs.100: compulsory registration required. S.122: Gift — voluntary transfer without consideration. Requirements: voluntary, accepted by donee, donor alive at time. S.123: Gift of immovable property: must be registered under Registration Act. S.126: Revocation of gift — irrevocable once accepted by donee unless donor reserved right of revocation in deed itself or if gift is tainted by fraud or undue influence. S.53A: Part performance — buyer in possession under written agreement protected.
View TPA on legislative.gov.in →
Registration Act, 1908 — Compulsory Registration
S.17: Instruments compulsorily registerable — includes instruments of gift of immovable property, sale deed, lease deed exceeding 1 year, mortgage deed creating interest in immovable property. S.49: Unregistered document inadmissible in evidence to prove the transaction it relates to — a major consequence of non-registration. S.23: Time for presentation — within 4 months from date of execution (extendable to 8 months with payment of fine). Delhi: online slot booking at igrsdelhi.gov.in before visiting Sub-Registrar.
View Registration Act on legislative.gov.in →
Indian Stamp Act, 1899 & Delhi Stamp Rules
Stamp duty on deeds: calculated on the higher of circle rate or actual consideration. Delhi rates for sale deed: Women 4%, Men 6%, Joint (man + woman) 5%. Gift deed to close relatives (spouse, children, parents, siblings): concessional stamp duty in Delhi. Relinquishment deed: lower stamp duty than sale deed. Inadequately stamped document: inadmissible in evidence and liable to be impounded (SMS Tea Estates 2011 SC). Stamp duty must be paid before or at the time of registration — not after.
Suraj Lamp Industries v. State of Haryana (2012 SC) — GPA Sales Invalid
Landmark: the SC held that GPA (General Power of Attorney) + Agreement to Sell + Will does not transfer title to immovable property. Only a registered sale deed transfers title. Courts and registering authorities should not treat GPA-based transactions as valid conveyances. SC directed all states to take steps to prevent such transactions. An Agreement to Sell only creates a right to sue for specific performance — it does not vest ownership. Always insist on a registered sale deed for any property purchase.
View on Indian Kanoon →
Income Tax Act, 1961 — Capital Gains on Property
Sale of property: Short-Term Capital Gain (STCG) if held less than 24 months — taxed at normal slab rates. Long-Term Capital Gain (LTCG) if held 24 or more months — 20% with indexation benefit. Exemptions: S.54 (invest LTCG in new residential property within 2/3 years); S.54EC (invest in specified bonds within 6 months). TDS: buyer must deduct TDS at 1% under S.194IA if property value exceeds Rs.50 lakh — pay via Form 26QB within 30 days. Gift to relative: no capital gains at time of gift — recipient inherits donor's cost and holding period. Consult a CA for capital gains calculation.
TPA S.53A — Part Performance Protection
A buyer who has paid part consideration and taken possession under a written agreement to sell is protected under TPA S.53A even without a registered deed. Protection: the seller cannot evict the possession-holding buyer. However — the buyer cannot claim title — only possessory protection. After the Specific Relief Act Amendment 2018 — a buyer under an agreement to sell can also demand specific performance as a right (not merely at the court's discretion). Buyers in possession should file a suit for specific performance without delay.
Judgments
Landmark Judgments
1
Recent — Sub-Registrar Cannot Refuse for Want of Title (2025)
K. Gopi v. The Sub-Registrar & Ors.
Supreme Court of India | 2025 INSC 462 | Decided: 07.04.2025 | Justice Abhay S. Oka & Justice Ujjal Bhuyan
The registering officer under the Registration Act, 1908 has no adjudicatory power to decide whether the executant holds title — even if a person executes a sale deed for land in which he has no title, the Sub-Registrar cannot refuse registration once the parties appear, admit execution, and the stamp duty and registration fee are paid. The Court struck down Rule 55A(i) of the Tamil Nadu Registration Rules (which required proof of the vendor’s prior title) as ultra vires the 1908 Act. Registration is an administrative act recording the transaction; disputes over title and ownership must be decided by the civil court, not the Sub-Registrar.
View on Indian Kanoon →
2
Landmark — Title Verification Duty
Manjit Singh v. Darshana Devi
Supreme Court of India | (2024) INSC 895 | Decided: 21.11.2024 | Justice J.B. Pardiwala & Justice R. Mahadevan
SC reaffirmed that a buyer who fails to make proper inquiry into the title of a property cannot claim protection as a bona fide purchaser for value without notice under S.19(b) of the Specific Relief Act, 1963. Mere acquisition under a registered document is not enough — the purchaser must prove (a) payment of value, (b) good faith, and (c) absence of notice (actual or constructive). Failure to investigate the legal status and possession of the property amounts to constructive notice under S.3 TPA. Practical due diligence expected: a title search going back several years, an encumbrance certificate, checking for pending litigation, and verifying mutation records. The onus to prove bona fide status lies on the subsequent purchaser.
View on Indian Kanoon →
3
Recent — Unregistered Agreement to Sell
Balram Singh v. Kelo Devi
Supreme Court of India | Civil Appeal No. 6733 of 2022 | Decided: 2022
A plaintiff cannot obtain a decree for permanent injunction (or specific performance) founded on an unregistered agreement to sell immovable property. A party cannot secure indirectly, through an injunction suit, the relief that the law would deny in a substantive suit on an unregistered instrument. The decision underscores why agreements affecting title must be properly stamped and registered.
View on Indian Kanoon →
4
Recent — Family Settlement & Registration
Korukonda Chalapathi Rao v. Korukonda Annapurna Sampath Kumar
Supreme Court of India | Civil Appeal No. 6141 of 2021 | Decided: 2021
A document that merely records or recites the terms of an already-concluded (past) family arrangement is a memorandum and does not require registration. But a document that itself creates, declares, assigns, limits or extinguishes rights in immovable property — including by way of relinquishment — falls within Section 17(1)(b) and is compulsorily registrable; if unregistered, it is inadmissible under Section 49 to prove the transaction.
View on Indian Kanoon →
5
Landmark — Gift Irrevocable Once Accepted
Renikuntla Rajamma v. K. Sarwanamma
Supreme Court of India | (2014) 9 SCC 445
SC confirmed that a gift of immovable property is irrevocable once it is accepted by the donee under TPA S.126. The donor cannot unilaterally revoke the gift after acceptance. Only exceptions: (a) fraud or undue influence in obtaining the gift — court can set it aside; (b) donor specifically reserved the right of revocation in the gift deed itself for specific stated conditions. Gift deeds executed under pressure by elderly persons are often challenged in court on grounds of undue influence — courts scrutinise such cases carefully.
View on Indian Kanoon →
6
Landmark — GPA Sales Invalid
Suraj Lamp and Industries Pvt. Ltd. v. State of Haryana
Supreme Court of India | (2012) 1 SCC 656 | Decided: 2012
GPA + Agreement to Sell + Will does not transfer title to immovable property. Only a registered sale deed transfers ownership. SC directed all state governments to stop treating GPA-based transactions as valid conveyances and to take steps to prevent registration of such instruments as substitutes for sale deeds. An agreement to sell only creates a right to sue for specific performance — it does not transfer title. This judgment is fundamental to property transactions across India — always insist on a registered sale deed.
View on Indian Kanoon →
7
Landmark — Stamp Duty Mandatory
SMS Tea Estates Pvt. Ltd. v. Chandmari Tea Co. Pvt. Ltd.
Supreme Court of India | (2011) 14 SCC 66
An inadequately stamped document is inadmissible in evidence. The court must impound such a document and direct payment of deficit stamp duty plus penalty before it can be read or relied upon in any proceeding. This principle cannot be bypassed — inadequate stamping affects the admissibility of the entire document. Applies to all property documents including sale deeds, gift deeds, relinquishment deeds, lease deeds, and mortgage deeds. Pay correct stamp duty based on circle rate or actual consideration (whichever higher) before registration.
View on Indian Kanoon →
8
Landmark — Unregistered Sale Deed as Evidence
S. Kaladevi v. V.R. Somasundaram
Supreme Court of India | (2010) 5 SCC 401 | Decided: 2010
Though an unregistered sale deed cannot prove a completed transfer of title, it can be received in evidence as proof of an oral agreement of sale in a suit for specific performance, under the proviso to Section 49 of the Registration Act, with an endorsement that it is admitted only for that limited purpose. The judgment adds this principle to those laid down in K.B. Saha & Sons.
View on Indian Kanoon →
9
Landmark — Sale & Passing of Title
Kaliaperumal v. Rajagopal
Supreme Court of India | (2009) 4 SCC 193 | Decided: 2009
On execution and registration of a sale deed, ownership, title and all interests in the property pass to the purchaser unless a contrary intention is expressed or necessarily implied. Crucially, payment of the entire price is not a pre-condition for the passing of title, since Section 54 of the Transfer of Property Act defines sale as a transfer for a price paid or promised. If the balance price is unpaid, the seller’s remedy is to sue for it — not to treat the sale as void.
View on Indian Kanoon →
10
Landmark — Registration & Admissibility
K.B. Saha & Sons Pvt. Ltd. v. Development Consultant Ltd.
Supreme Court of India | (2008) 8 SCC 564 | Decided: 2008
A document that the law requires to be registered (Section 17, Registration Act) is inadmissible in evidence under Section 49 if it remains unregistered. Such an unregistered document may be looked into only for a “collateral purpose” — and a collateral transaction must be one that is itself independent of, and not required to be effected by, a registered instrument. The case is the leading authority on the narrow scope of the collateral-purpose exception.
View on Indian Kanoon →
Recent Developments
Recent Developments
2020+ — Delhi
igrsdelhi.gov.in — Online Slot Booking
Delhi Sub-Registrar appointments now booked online at igrsdelhi.gov.in. Documents uploaded before the visit. Biometric verification retained. Significantly reduced waiting times. E-stamp duty payment available. Walk-in registrations generally not accommodated — advance booking mandatory.
2018 — SRA Amendment
Specific Performance Now a Right
2018 Amendment to Specific Relief Act: specific performance of property agreements is now the plaintiff's right — courts must grant it unless exceptional circumstances exist. Strengthens buyers' position when seller refuses to execute the sale deed after agreement. Previously, specific performance was discretionary — now it is mandatory unless exceptional reasons exist.
2012 SC
Suraj Lamp — GPA Sales Declared Invalid
In Suraj Lamp Industries v. State of Haryana (2012), the SC declared that GPA + Agreement to Sell + Will does not transfer title to immovable property. All states directed to stop treating GPA transactions as valid conveyances. Only registered sale deeds transfer property title. This landmark judgment cleaned up a large part of informal property transactions prevalent in Delhi NCR.
2011 SC
SMS Tea Estates — Stamp Duty Mandatory
Inadequately stamped document is inadmissible in evidence and must be impounded. Deficit stamp duty plus penalty must be paid before the document can be relied upon. This judgment reinforced strict compliance with stamp duty requirements — no property transaction can bypass the stamp duty payment requirement.
Practical Tip
Calculate stamp duty on the higher of the circle rate or the actual consideration, never the lower — under-stamping makes the deed inadmissible and liable to be impounded with penalty. In Delhi, book the Sub-Registrar slot online at igrsdelhi.gov.in, upload the draft deed before the appointment, and bring all parties and two witnesses with their Aadhaar for biometric verification. Pay the stamp duty by e-stamping (SHCIL) or franking before registration, not after. If the deed is a gift or relinquishment, confirm the relationship and co-ownership position in advance, because a relinquishment in favour of a stranger is treated as a sale and attracts full stamp duty. Keep the original registered deed, the e-stamp certificate, and the receipt safely — they are your primary proof of title.
FAQ
Frequently Asked Questions
What is the difference between a sale deed and an agreement to sell?
An Agreement to Sell (also called Agreement for Sale) is a contract to transfer property in the future on fulfilment of conditions — it does NOT transfer title to the property. A Sale Deed (TPA S.54) is the actual transfer of title — it transfers ownership from seller to buyer upon registration. Suraj Lamp Industries v. State of Haryana (2012 SC): only a registered sale deed transfers title. Agreement to sell only creates a right to sue for specific performance. Never rely on just an agreement — always insist on a registered sale deed for any property purchase.
What stamp duty is payable on a sale deed in Delhi?
Delhi stamp duty on sale deed: Women buyers: 4%. Men buyers: 6%. Joint purchase (man and woman together): 5%. Calculated on circle rate or actual consideration, whichever is higher. Additionally: registration fee of 1% of property value subject to a maximum cap. Stamp duty is paid at an authorised bank or through e-stamping at SHCIL before or at the time of registration. Inadequately stamped documents are inadmissible in evidence (SMS Tea Estates 2011 SC).
Can a gift deed be cancelled or revoked after registration?
Under TPA S.126: a gift of immovable property is irrevocable once it is accepted by the donee. The donor cannot unilaterally revoke or cancel the gift. Exceptions: (a) the donor specifically reserved the right of revocation in the deed itself for specific stated conditions; (b) the gift was obtained by fraud or undue influence — court can set it aside on proof. Renikuntla Rajamma (2014 SC) confirmed this principle. Gift deeds executed under pressure or by elderly persons are often challenged in court on grounds of fraud or undue influence — courts scrutinise such cases with care.
What is a relinquishment deed and when should it be used?
A Relinquishment Deed is a document by which a co-owner of property relinquishes (gives up) their share in jointly-held property in favour of the other co-owners. Common uses: when co-heirs who inherit property jointly want one heir to take full ownership; when a family member wants to give up their share without selling to a stranger. Important: relinquishment can only be in favour of existing co-owners — it cannot be executed in favour of a stranger. If executed in favour of a stranger, it is treated as a sale deed attracting full stamp duty. Stamp duty on relinquishment deed is lower than sale deed.
What is the procedure for registering a sale deed in Delhi?
Steps: (1) Advocate prepares the deed with proper parties and property description; (2) Calculate stamp duty — women 4%, men 6%; (3) Pay stamp duty at bank or through e-stamp; (4) Book Sub-Registrar appointment online at igrsdelhi.gov.in; (5) Upload deed document online before appointment; (6) All parties (buyer, seller, 2 witnesses) appear at Sub-Registrar with Aadhaar cards; (7) Sub-Registrar verifies identity through Aadhaar biometric; (8) Both parties sign and give thumb impression in Registrar's presence; (9) Registered document returned same day or next working day.
What documents must be verified before purchasing property in Delhi?
Before purchasing: (1) Title chain for 30 years — all sale deeds, gift deeds, wills in succession; (2) Encumbrance certificate from Sub-Registrar — checks for mortgages, charges, pending litigation, lis pendens; (3) Mutation and Jamabandi records from Tehsildar; (4) MCD No-Dues Certificate; (5) Electricity dues clearance; (6) Society NOC and share certificate (for society flats); (7) Building plan sanction from MCD or DDA; (8) Check for pending litigation at District Court caveat register; (9) DDA allotment letter and mutation (for DDA flats). Never purchase without proper title verification — an inadequate title search is the most common cause of property disputes in Delhi.
What is TDS on property purchase and when must it be paid?
Under Income Tax Act S.194IA: if property value exceeds Rs.50 lakh — the buyer must deduct TDS at 1% of the consideration from the payment to the seller. Steps: (1) Deduct 1% TDS from payment to seller; (2) Pay TDS online through Form 26QB at the TIN-NSDL portal within 30 days of the payment; (3) Issue TDS certificate Form 16B to the seller; (4) Seller claims credit in their income tax return. Failure to deduct TDS: buyer is liable for interest and penalty. This applies to all residential and commercial property purchases where the value exceeds Rs.50 lakh — including properties registered in Delhi.
What is the difference between a gift deed and a will?
Gift Deed: transfer during the donor's lifetime — takes effect immediately upon acceptance. Irrevocable once accepted. Must be registered for immovable property (Registration Act S.17). Stamp duty payable. The donor loses ownership immediately after the gift deed is accepted. Will: transfer takes effect only after the testator's death — not during the testator's lifetime. Revocable any number of times before death. Registration is optional (not compulsory). No stamp duty. The testator retains full ownership until death. Key: if you want to transfer property now during your lifetime — use a gift deed. If you want to transfer property after your death — use a will.
Can a minor receive property through a gift deed?
Yes — a minor can receive property as a gift. Acceptance on behalf of the minor: (a) natural guardian (father or mother as applicable under personal law) accepts on behalf of the minor; (b) if no natural guardian — a court-appointed guardian may be needed for this purpose. The minor's guardian cannot alienate the gifted property without court permission under the Hindu Minority and Guardianship Act S.8. When the minor attains majority (18 years) — they can deal with the property independently. The gift deed should specifically name the guardian who accepts on the minor's behalf — this is essential for the deed's validity.
What is the capital gains tax on sale of property?
Short-Term Capital Gain (STCG): property held less than 24 months — taxed at normal income tax slab rates. Long-Term Capital Gain (LTCG): property held 24 or more months — 20% with indexation benefit (cost inflation index applied). Exemptions from LTCG: (a) Section 54 — invest LTCG in purchase or construction of new residential property within 2 years (purchase) or 3 years (construction); (b) Section 54EC — invest LTCG in specified bonds (NHAI or REC) within 6 months of sale. Gift to relative: no capital gains at time of gift but recipient inherits the donor's cost and holding period for future calculation. Always consult a CA for capital gains calculation — it is complex and fact-specific.
Self-Assessment
Test Your Knowledge — Deeds Quiz
Sale / Gift / Relinquishment Deed
Glossary
Key Legal Terms — Deeds & Documentation
Sale Deed — TPA S.54
Transfers ownership of immovable property against consideration. Compulsory registration. Delhi stamp duty: Women 4%, Men 6%, Joint 5%. Agreement to sell alone does NOT transfer title — Suraj Lamp 2012 SC. Must be registered at Sub-Registrar.
Gift Deed — TPA S.122
Voluntary transfer without consideration. Donor must be alive. Acceptance by donee required. Irrevocable once accepted — TPA S.126 — Renikuntla Rajamma (2014 SC). Must be registered for immovable property. Concessional stamp duty for close relatives in Delhi.
Relinquishment Deed
Co-owner surrenders share in jointly-held property — only in favour of other existing co-owners. Cannot be in favour of a stranger. Lower stamp duty than sale deed. Common in family property partition after inheritance by multiple heirs.
Stamp Duty — Delhi Rates
Sale deed: Women 4%, Men 6%, Joint 5%. Calculated on circle rate or actual consideration (whichever higher). Plus 1% registration fee. Inadequately stamped document: inadmissible in evidence — SMS Tea Estates (2011 SC). Must be paid before registration.
Compulsory Registration
Registration Act S.17: sale deed, gift deed, lease over 1 year, mortgage — all compulsorily registerable at Sub-Registrar. Unregistered document: inadmissible in evidence to prove the transaction (S.49 Registration Act). Online slot booking at igrsdelhi.gov.in.
Suraj Lamp Rule (2012 SC)
GPA + Agreement to Sell + Will does not transfer title to property. Only a registered sale deed transfers ownership. Agreement to sell only creates a right to sue for specific performance. Landmark judgment — applies to all property transactions in India.
TDS on Property — ITA S.194IA
Buyer must deduct 1% TDS if property value exceeds Rs.50 lakh. Pay via Form 26QB at TIN portal within 30 days. Issue Form 16B to seller. Failure: interest and penalty on buyer. Applies to all residential and commercial properties above Rs.50 lakh.
Part Performance — TPA S.53A
Buyer with possession + part payment + written agreement protected even without registered deed. Possessory protection — not title claim. Seller cannot evict such buyer. After SRA 2018 Amendment: buyer can demand specific performance as a right.
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This is an informational guide and is reviewed periodically against the official sources cited above. If any provision appears outdated or an inadvertent error is noticed, it may be pointed out using the contact details on this page so that the content can be reviewed and corrected. Readers should verify the current statutory text and case law from authentic sources before relying on it.
