By S&S Co. Advocates & Solicitors · Published 20 September 2026 · Informational content, not legal advice — see our disclaimer
What Must Compulsorily Be Registered
Under Section 17 of the Registration Act, 1908, registration is compulsory for instruments of sale of immovable property valued at Rs. 100 or more — in practice, virtually all real estate sale transactions — as well as gift deeds, mortgage deeds, exchange deeds, partition deeds, and leases of immovable property for a term exceeding one year. An unregistered document affecting immovable property that falls within this list generally cannot be relied on as proof of the transaction, and cannot be used to affect the property in the eyes of the law, whatever the parties' private understanding.
Stamp Duty vs. Registration — Two Distinct Requirements
Stamp duty is a state subject and is typically charged as a percentage of the property's market or transaction value, commonly in the range of roughly 5-7%, varying significantly by state, and must be paid before or at the time of registration. Stamp duty and registration serve different legal functions: stamp duty validates the instrument financially, while registration provides legal authenticity and public notice of the transaction. Both steps are required — paying stamp duty alone does not satisfy the separate registration requirement, and vice versa.
The Registration Process at the Sub-Registrar's Office
The typical registration process involves both parties — buyer and seller — and witnesses attending the jurisdictional Sub-Registrar's office in person, presenting the executed and duly stamped instrument, and signing before the Sub-Registrar, who then registers the document. Commonly required supporting documents include proof of identity and address of all parties, the original title documents or chain of title, and any applicable No Objection Certificates relevant to the property or the transaction.
Getting Stamp Duty Adjudicated Before Registration
Buyers should get the stamp duty adjudicated, where the state permits or requires it, by the Collector of Stamps to confirm the correct duty has been paid before registration — reducing the risk of a later dispute over under-stamping, which can otherwise surface years after the transaction when the document is produced in some other proceeding and its stamping is challenged.
Frequently Asked Questions
Is registration mandatory for every property transaction?
Registration under Section 17 of the Registration Act, 1908 is compulsory for sale instruments valued at Rs. 100 or more (in practice, virtually all real estate sales), as well as gift deeds, mortgage deeds, exchange deeds, partition deeds, and leases exceeding one year.
What is the difference between stamp duty and registration?
Stamp duty is a state tax charged as a percentage of the property's value that validates the instrument financially, while registration is a separate process that provides legal authenticity and public notice of the transaction. Both are required — one does not substitute for the other.
Should I get stamp duty adjudicated before registering?
Where the state permits or requires it, getting stamp duty adjudicated by the Collector of Stamps before registration confirms the correct duty has been paid, reducing the risk of a later dispute over under-stamping surfacing after the transaction is complete.
References & Further Reading
This article references the following statutory provisions. Readers should always verify current rules, fees and timelines against the applicable statute and rules as amended, since these are revised from time to time.
- Registration Act, 1908, Section 17, as amended.
- Applicable state Stamp Act and current stamp duty rate schedule, which should be verified for the specific state at the time of the transaction.