Key points
- Ownership passes only through a registered sale deed, not an agreement to sell or a power of attorney.
- Stamp duty is charged on the higher of the agreed price and the state's circle rate value.
- Buyers deduct 1 per cent TDS when consideration is ₹50 lakh or more from a resident seller.
- Buyer, seller and two witnesses attend the sub-registrar, where photographs and fingerprints are taken.
- After registration, apply for mutation, move tax and utilities into your name and take a fresh encumbrance certificate.
The short answer
A sale of immovable property worth ₹100 or more passes ownership only through a registered instrument (section 54 of the Transfer of Property Act, 1882, read with section 17 of the Registration Act, 1908). In practice the property registration process means: confirm the title, value the property against the state's circle rate, pay stamp duty (usually by e-stamp or online challan), draft and engross the sale deed, book a slot, and appear before the sub-registrar with two witnesses, where photographs and fingerprints are taken and the deed is registered.
Most states now run the booking, valuation and payment online, and many return the scanned, registered deed the same day. The steps below follow the order the office actually works in, followed by what you must do after registration — certified copy, mutation, property tax and utilities — and notes for NRIs and anyone using a power of attorney.
Rates, fees and the exact portal differ by state. Use the stamp duty tool for your state's current rates, and treat the state registration department's portal as the final word.
Step 1: settle the title and the agreement
A lawyer reads the chain of earlier deeds (ideally covering thirty years), the encumbrance certificate, the approved plan and completion or occupancy certificate, the latest tax receipts, and the society or association papers, and confirms the seller can convey what they are selling. For a new flat, add the RERA registration and the registered agreement for sale.
Agree the sale on paper. The agreement to sell names the price, the payment schedule, the handover date, who bears which cost, and what happens if either side walks away. The token money should never move before this exists. An unregistered agreement to sell gives you a contractual claim, not title — the Supreme Court said in Suraj Lamp & Industries v. State of Haryana (2011) that transactions made through a sale agreement, a general power of attorney and a will do not convey title.
Step 2: value the property against the circle rate
Stamp duty is charged on the higher of the agreed price and the state's minimum value for that property — called the circle rate, ready reckoner rate, guidance value or market value guideline depending on the state. Look up the rate for the exact locality, building type and floor on the state's valuation portal, and apply any loadings the state prescribes (for floor, age, parking or amenities).
Illustrative example, not your state's rates: a flat agreed at ₹70 lakh where the circle rate works out to ₹75 lakh. Duty is charged on ₹75 lakh. At an assumed 6 per cent stamp duty and an assumed 1 per cent registration fee, that is ₹4.5 lakh duty and ₹75,000 fee before any cap or concession. If the agreed price were ₹80 lakh, duty would be charged on ₹80 lakh. Use the stamp duty tool for your state's actual figures.
Do not record a lower price to save duty. Most state stamp laws let the registering officer refer an undervalued document to the Collector for valuation, with the shortfall and a penalty recovered, and the difference can also create income tax problems for both sides.
Step 3: pay stamp duty — e-stamping and online challans
Stamp duty is a state tax. Rates differ by state, sometimes by city or by the buyer's gender, and several states give a concession where a woman is the buyer or a joint buyer. The registration fee is separate and is usually a percentage of value, often with a cap.
Payment is usually made online. In states using e-stamping, the Stock Holding Corporation of India (SHCIL) is the central record-keeping agency appointed by the government, and e-stamp certificates can be bought through its authorised collection centres or online and verified on shcilestamp.com. Other states use their own treasury or registration department challan systems. Either way, the certificate or challan number is linked to the deed at registration.
Pay in the buyer's name, for the correct article of the state stamp schedule (conveyance or sale), and keep the certificate with the deed. A wrong article or a shortfall can lead to refusal or a penalty.
Step 4: draft the sale deed
The sale deed names the parties with addresses, PAN and identification; describes the property precisely (survey or plot number, flat number, floor, carpet area, boundaries, and the undivided share of land where relevant); states the price and how and when each part was paid, with cheque or transfer references; records the TDS deducted; confirms the handover of possession; and contains the seller's assurances on title and encumbrances.
Attach copies of the approved plan extract, the previous title deed, and any society NOC. Many registration portals now generate a draft from data you enter, which you then review. Read the property description against the earlier deed and the land or municipal record; mismatches in survey number, area or spelling cause trouble later at mutation.
Print (engross) the final deed on the paper or format the state requires, with the e-stamp certificate attached or referenced.
Step 5: deduct TDS where it applies
If the consideration is ₹50 lakh or more and the property is not agricultural land, the buyer must deduct tax at source at 1 per cent from each payment to a resident seller and deposit it against the seller's PAN. From 1 April 2026 this provision is section 393(1) of the Income-tax Act, 2025, which replaced section 194-IA of the Income-tax Act, 1961. The deduction is computed on the higher of the consideration and the stamp duty value.
Where the seller is a non-resident, a different and much higher withholding regime applies under the same Act, the buyer needs a TAN, and professional advice is essential. Deduct before or at the time of the final payment; a missing deduction is the buyer's liability, not the seller's.
Step 6: book the slot and attend the sub-registrar's office
Book an appointment on the state registration portal for the sub-registrar's office with jurisdiction over the property. Upload or enter the deed details and pay the registration fee if the portal takes it in advance.
On the day, the seller and the buyer attend in person, with two witnesses who carry their own identity proof. Bring originals and copies of: identity proof and PAN for every party; passport-size photographs; the e-stamp certificate or challan; the registration fee receipt; the engrossed deed; the previous title deed; the latest tax receipt; and any NOC the state or society requires.
Under section 32A of the Registration Act, the passport-size photograph and fingerprints of each buyer and seller must be affixed to a document transferring ownership of immovable property. Most offices now capture photographs and biometrics digitally, and many verify identity through Aadhaar-based authentication with consent.
The sub-registrar checks identity, the stamp duty and the valuation, the parties confirm execution, and the deed is registered and scanned. Many states return the registered deed the same day; elsewhere it may take a few days. A document must be presented for registration within four months of execution (section 23), so do not sign and then wait.
After registration
Collect the registered deed and keep the original in a safe place. You can apply for a certified copy from the same office at any time; a certified copy is also what lenders and courts accept when the original is unavailable.
Apply for mutation. Mutation updates the municipal property tax record and, for land, the revenue record, in your name. Some states start it automatically from the registration system; check that it happened. Our mutation guide explains the process state by state.
Change the property tax account, and the electricity, water and gas connections, into your name. For a flat in a co-operative society, complete the membership transfer and share certificate endorsement.
Take a fresh encumbrance certificate a few weeks later. Seeing your own deed on the record is the only proof that the registration reached the index.
NRIs and power of attorney
An NRI buyer or seller who cannot attend can act through a power of attorney (PoA). For a sale, the PoA must specifically authorise selling or buying that property and executing and presenting the deed. A PoA executed abroad is usually signed before an Indian consular officer or notarised and apostilled, as the state requires, and must be stamped in India after it arrives — under section 18 of the Indian Stamp Act, 1899, within three months of first receipt in India, where the state has not altered this. Many states then require it to be registered or authenticated before it can be used at the sub-registrar's office.
A PoA is not a sale. As Suraj Lamp held, a general power of attorney with an agreement to sell does not transfer title; only the registered sale deed does. If you are buying from someone acting under a PoA, ask for the original PoA, check that it is registered where required, covers this sale, and has not been revoked, and confirm the principal is alive (a PoA ends on the principal's death).
NRIs should also check the foreign exchange rules on what they may buy (agricultural land, plantation property and farmhouses are excluded) and the TDS rules where an NRI is the seller.
Common mistakes and questions to ask
Paying the full price before the deed is registered. Understating the price. Paying duty under the wrong article. Using a PoA that does not cover the sale. Forgetting TDS on a ₹50 lakh-plus purchase. Not checking that mutation and the encumbrance record were updated.
Questions to ask the sub-registrar's office or your lawyer: Which office has jurisdiction? What is the circle rate and which loadings apply? Is there a concession for a woman buyer? Does the state need the PoA registered? Will mutation start automatically from registration? When will the scanned deed be ready?
A draft Registration Bill, 2025, intended to replace the Registration Act, 1908, was published for comment in May 2025. As checked on 2 October 2026 it had not been confirmed as enacted, so the 1908 Act and state rules still govern; watch for changes.
Common questions
Is an unregistered sale agreement enough?
No. Ownership of immovable property worth ₹100 or more passes only on a registered instrument under the Transfer of Property Act, 1882 and the Registration Act, 1908. An unregistered agreement gives you a contractual claim, not title.
What decides the stamp duty amount?
Your state's rate applied to the higher of the agreed price and the government's circle or ready reckoner value for that property. Both the rate and the valuation table are published by the state.
What documents are required for property registration?
Identity proof and PAN for all parties, photographs, the e-stamp certificate or challan, the registration fee receipt, the engrossed sale deed, the previous title deed, the latest tax receipt, any required NOC, and two witnesses with identity proof.
How long does property registration take?
The appointment itself usually takes a few hours once documents are in order, and many states return the registered deed the same day. The deed must be presented within four months of execution.
Can someone register on my behalf?
Only under a power of attorney that specifically covers the sale, stamped and, where the state requires, registered. Attend in person where you can.
What should I do after property registration?
Collect the deed, apply for mutation in the municipal and revenue records, change the property tax account and utilities into your name, transfer society membership, and take a fresh encumbrance certificate.
Sources
- Registration Act, 1908 — sections 17, 23, 32A and 57 (indiacode.nic.in); checked 2 October 2026
- Transfer of Property Act, 1882, section 54; Indian Stamp Act, 1899, section 18, as amended by each state; checked 2 October 2026
- Supreme Court of India, Suraj Lamp & Industries Pvt. Ltd. v. State of Haryana, 11 October 2011; checked 2 October 2026
- Income-tax Act, 2025, section 393(1), in force from 1 April 2026 (formerly section 194-IA of the Income-tax Act, 1961); checked 2 October 2026
- Stock Holding Corporation of India e-stamping (shcilestamp.com) as central record-keeping agency; checked 2 October 2026
- Department of Land Resources, draft Registration Bill, 2025 invited for comment, 27 May 2025; checked 2 October 2026
- Your state's registration department portal for circle rates, current stamp duty rates and appointment booking
Last checked 2026-10-02.