Before the appointment
Settle the title first. A lawyer reads the chain of earlier deeds, the encumbrance certificate, the approved plan, the tax receipts and the society or association papers, and confirms the seller can actually convey what they are selling.
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.
Fix the value. Stamp duty is charged on the higher of the transaction value and the state's circle rate or ready reckoner value for that property, so check the circle rate for the exact locality and building before budgeting.
Paying stamp duty and the registration fee
Stamp duty is a state tax and the rate differs by state, sometimes by city, and in several states there is a lower rate when the buyer is a woman. The registration fee is separate and is usually a small percentage of value, often with a cap.
Payment is normally made online through the state's e-stamping or treasury portal, and the challan or e-stamp certificate is carried to the appointment. Underpaying is not a saving: the sub-registrar can refuse the document and the shortfall attracts a penalty.
Deducting TDS where it applies
For a sale above the threshold in the Income-tax Act, the buyer must deduct tax at source from the payment to a resident seller and deposit it against the seller's PAN, then hand over the certificate. Where the seller is a non-resident, an entirely different and much higher withholding regime applies and professional advice is essential.
Do this before or at the time of the final payment. A missing deduction is the buyer's liability, not the seller's.
At the sub-registrar's office
Book the slot on the state registration portal. Both parties attend in person with two witnesses, original identity proof, PAN, photographs, the e-stamp certificate, the registration fee receipt and the engrossed deed.
The sub-registrar verifies identity, captures photographs and biometrics, and the parties and witnesses sign each page. A power of attorney can stand in only if it is itself registered and specifically authorises the sale.
The registered deed is returned after scanning — same day in many states, a few days elsewhere. Collect it and keep the original safe; certified copies are available later from the same office.
After registration
Mutate the record. Apply to the municipal body or revenue office to transfer the property tax record into your name, and to the electricity and water utilities for their own transfers.
Transfer the society membership and collect the share certificate endorsement if the property is in a co-operative society.
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.
Common questions
Is an unregistered sale agreement enough?
No. Ownership of immovable property above the statutory value passes only on a registered instrument under 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.
Can someone register on my behalf?
Only under a registered power of attorney that specifically covers the sale, and several states restrict this further. Attend in person where you can.
Sources
- Registration Act, 1908 and the Indian Stamp Act, 1899 as amended by your state
- Transfer of Property Act, 1882
- Income-tax Act, 1961 — tax deducted at source on the transfer of immovable property
- Your state's registration department portal for circle rates, current stamp duty rates and appointment booking
Last checked 2026-09-23.