Stamp Duty & Property Registration Laws
Guide to stamp duty and property registration in India — state-wise rates, registration process, Transfer of Property Act, power of attorney, gift deed rules, and TDS on property purchase.
🏛️ Background
Property transactions in India are governed by multiple laws: Indian Stamp Act, 1899 (central framework; states have own stamp acts), Registration Act, 1908, and Transfer of Property Act, 1882. Stamp duty is a state subject, so rates vary significantly across states. All property transfers above ₹100 in value must be compulsorily registered under Section 17 of the Registration Act.
📊 Stamp Duty Rates — Major States
| State | Male | Female | Registration |
|---|---|---|---|
| Maharashtra | 6% | 6% | 1% (max ₹30,000) |
| Karnataka | 5% | 5% | 1% |
| Delhi | 6% | 4% | 1% |
| Tamil Nadu | 7% | 7% | 4% |
| Uttar Pradesh | 7% | 6% | 1% |
| Rajasthan | 6% | 5% | 1% |
| Telangana | 6% | 6% | 0.5% |
| Gujarat | 4.9% | 4.9% | 1% |
| West Bengal | 6-7% | 6-7% | 1% |
Rates are indicative and may vary by area (municipal/rural), property type, and buyer category. Always check the latest state schedule.
💰 TDS on Property Purchase (Section 194-IA)
- ✅ Buyer must deduct 1% TDS if property value exceeds ₹50 lakh.
- ✅ TDS on total sale consideration (not just amount above ₹50 lakh) — Finance Act 2025 amendment.
- ✅ Deposit via Form 26QB within 30 days of month-end of deduction. Issue Form 16B to seller.
- ⚠️ Non-deduction: buyer liable for TDS amount + interest (1%/month) + penalty.
- ✅ If seller is NRI: TDS at 12.5% (LTCG) or 30% (STCG) — buyer must get TAN, file Form 27Q.
⚠️ Disclaimer
This page is for educational and informational purposes only and does not constitute legal, tax, or financial advice. While we strive for 100% accuracy, laws and regulations change frequently. Always refer to the official gazette notifications, consult a qualified Chartered Accountant (CA), Company Secretary (CS), or legal professional before making any financial or legal decisions. Tenhash is not responsible for any actions taken based on this information. Last reviewed: March 2026.