S.No. | Deed Name | Document | Stamp Duty | Transfer Duty | Registration Fees | Chargable Value |
---|---|---|---|---|---|---|
1 | Sale | Sale Deed (in Gram Panchayath) | 5.5% | 0.00% | 2.00% | MARKET VALUE (OR) CONSIDERATION WHICH EVER IS HIGHER |
2 | Sale Deed (in other areas) | 5.50% | 1.50% | 0.50% | MARKET VALUE (OR) CONSIDERATION WHICH EVER IS HIGHER | |
3 | Sale Agreement With Possession | 5.50% (5.50% Adjustable) |
0.00% | 0.5% (Minimum Rs.1,000/-and Maximum 50,000/-) | MARKET VALUE (OR) CONSIDERATION WHICH EVER IS HIGHER | |
4 | Sale Agreement Without Possession | 0.50% (Not adjustable) | 0.00% | 0.50% (Minimum Rs.1,000/-and Maximum 50,000/-) | MARKET VALUE (OR) CONSIDERATION WHICH EVER IS HIGHER | |
5 | Agreement of Sale cum General Power of Attorney | 6.50% (5.50% Adjustable) |
0.00% | 0.5% subject to a minimum of Rs.5,000/- and maximum of Rs.1,00,000/- | MARKET VALUE (OR) CONSIDERATION WHICH EVER IS HIGHER | |
6 | Conveyance | 5.00% | 0.00% | 0.50% | MARKET VALUE (OR) CONSIDERATION WHICH EVER IS HIGHER | |
7 | Certificate of Sale | 5.00% | 0.00% | 0.50% | VALUE EQUAL TO THE AMOUNT OF PURCHASE MONEY | |
8 | Development / Construction Agreement cum GPA | 1.00% (not adjustable) | 0.00% | 0.50% subject to a minimum of Rs.5000/- and maximum of Rs.1,00,000/- | Land value or the estimated cost of the proposed construction /development of the property whichever is higher | |
9 | Development/Construction Agreement | 0.50% (not adjustable) | 0.00% | 0.50% ( Subject to a minmum of Rs.5000/- and maximum of Rs.50,000/-) | Land value or the estimated cost of the proposed construction /development of the property whichever is higher | |
10 | Gift | (i) Gift in favour of Family Member (a) Property falling in any area except Gram Panchayat |
2.00% | 0.50% | 0.5% subject to a minimum of Rs.2,000/-and maximum of Rs.25,000/- | MARKET VALUE OF THE PROPERTY |
11 | (b) Property falling in Gram Panchayat | 2.00% | 0.00% | 0.5% + (0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.25,000/-) | MARKET VALUE OF THE PROPERTY | |
12 | (ii) Gift in favor of Person other than Family Member. (a) Property falling in any area except Gram Panchayat |
5.00% | 1.5% | 0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.1,00,000/- | MARKET VALUE OF THE PROPERTY | |
13 | (b) Property falling in Gram Panchayat | 5.00% | 0.00% | 1.5% + (0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.1,00,000/-) | MARKET VALUE OF THE PROPERTY | |
14 | (iii) Gift in favour of Government/Gram Panchayat/Municipality/Municipal Corporation/UDA/ IALA | 0.00% | 0.00% | 0.5% subject to a minimum of Rs.2,000/-and maximum of Rs.10,000/-- | MARKET VALUE OF THE PROPERTY | |
15 | Settlement | (i) Settlement in favour of Family Member | 2.00% | 0.00% | 0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.25,000/- | MARKET VALUE OF THE PROPERTY |
16 | (ii) Settlement in favour of person other than Family Members | 3.50% | 0.00% | 0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.1,00,000/- | MARKET VALUE OF THE PROPERTY | |
17 | (iii) Settlement in favor of Government/Gram Panchayat/ Municipality/Municipal Corporation /UDA/ IALA | 0.00% | 0.00% | 0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.10,000/- | MARKET VALUE OF THE PROPERTY | |
18 | Mortgage | Mortgage without Possession | 0.50% | 0.00% | 0.10% | Mortgage/MOU |
19 | Mortgage with Possession (in Gram Panchayath) | 2.00% | 0.00% | 1.60% | Mortgage/MOU | |
20 | Mortgage with Possession (in other areas) | 2.00% | 1.50% | 0.10% | Mortgage/MOU | |
21 | Deposit of Title deeds | 0.5% (Subject to a maximum of Rs.50,000/-) | 0.00% | 0.10% (Subject to a maximum of Rs.10,000/-) | Mortgage/MOU | |
22 | General Power of Attorney | General Power of Attorney authorising family member to sell , Transfer or Develop immovable property | Rs.1000/- | 0.00% | 0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.20,000/- | Market Value of the property |
23 | General Power of Attorney authorising agent to sell , Transfer or Develop immovable property outsiders (Other than family) | 1.00% | 0.00% | 0.5% subject to minimum of Rs.5,000/- and maximum of Rs.1,00,000/- | Market Value of the property | |
24 | General Power of Attorney purpose other than authorising sell, transfer or develop immovable property | |||||
25 | a) Authorising not more than five persons | 50/- | 0.00% | 5,000/- | NA | |
26 | b) Authorising more than five, but not more than ten persons | 75/- | 0.00% | 5,000/- | NA | |
27 | Special Power of Attorney | 20/- | 0.00% | 3,000/- | NA | |
28 | Exchange | Exchange (in Gram Panchayath) | 5.00% | 0.00% | 2.00% | MARKET VALUE OF THE PROPERTY With Higher VALUE |
29 | Exchange(in other areas) | 5.00% | 1.50% | 0.50% | MARKET VALUE OF THE PROPERTY With Higher VALUE | |
30 | Partition | Partition among family Members | 0.50%, subject to a maximum of Rs. 1,00,000/- | 0 | 2000/- | ON VALUE OF SEPERATED SHARE |
31 | Partition outside family | 2.50% | 0.00% | 0.5% subject to a minimum of Rs.2,000/- and maximum of Rs.1,00,000/- | ON VALUE OF SEPERATED SHARE | |
32 | Will | 0/- | 0.00% | 3,000/- | NA | |
33 | Lease | |||||
(a) | i) for less than 1 year | 0.40% | 0.00% | 0.20% | on total rent | |
ii) for 1-5 years | ||||||
For residential properties | 0.50% | 0.00% | 0.20% | on Average Annual Rent | ||
In other cases | 1.00% | 0.00% | 0.20% | on Average Annual Rent | ||
iii) For 5-10 years | ||||||
For residential properties | 1.00% | 0.00% | 0.20% | on Average Annual Rent | ||
In other cases | 2.00% | 0.00% | 0.20% | on Average Annual Rent | ||
iv) For 10-20 years | 6.00% | 0.00% | 0.20% | on Average Annual Rent | ||
(v) for 20-30 years | 15.00% | 0.00 | 0.20% | on Average Annual Rent | ||
(vi) For more than 30 years or in perpetuity | 3.00% | 0.00% | 0.20% | Market Value of the property | ||
(b) | For fine, premium or money advanced without rent | 2.00% | 0.00% | 0.20% | Fine , Premium or money advanced | |
(c) | For fine, premium or money advanced in addition to the rent | 2.00% | 0.00% | 0.20% | Fine , Premium or money advanced in addition to the duty payable on the rent | |
(d) | involving improvements, to be made over to lessor at the end | 2.00% | 0.00% | 0.20% | Value of improvements |
For all other documents, you may find
Registration Fee details here: Click here
Stamp Duty details here: G.O.Ms.No.59, dt:20.07.2021
Market Values details here: G.O.Ms.No.58, dt:20.07.2021,
G.O.Ms.No.9, dt:21.01.2022
Revision of Structures rates here: C&IG Proceedings No. MV/539/2014, dt:20.07.2021