Is registration of Sale Deed mandatory?

Yes — under s.17(1)(a) Registration Act 1908 — Sale Deed for immovable property > ₹100 must be compulsorily registered within 4 months of execution (s.23 — extendable by 4 months on condonation under s.25 — fine up to 10× registration fee). Non-registration renders Sale Deed inadmissible in evidence under s.49 — no transfer of title (*Thiruvengadam Pillai v. Navaneethammal*).

What is the stamp duty on Sale Deed?

State-variable ad-valorem on property value: Maharashtra 5% (within Municipal Corporation — 4% stamp + 1% local body cess); Delhi 4% (3% for women buyers); Karnataka 5-8% (subject to recent 2024 amendment — *verify current*); Tamil Nadu 7% (4% stamp + 3% surcharge); Telangana / AP 5.5% (4% stamp + 1.5% other); West Bengal 7% (5% stamp + 2% registration). Plus 1% registration fee (state-capped). Total cost typically 6-9% of property value.

Is TDS mandatory on Sale Deed?

Yes — for consideration > ₹50 lakh — buyer must deduct 1% TDS u/s.194-IA Income Tax Act — deposit through Form 26QB within 30 days of payment — download Form 16B — furnish to seller. Penalty for non-payment — interest 1% per month + penalty equal to TDS amount (s.201 IT Act).

Can a Sale Deed be registered after 4 months?

Yes — s.25 Registration Act — within further 4 months on payment of fine up to 10× registration fee (subject to Sub-Registrar's discretion). Beyond 8 months — Sale Deed cannot be registered — re-execution required.

Can a Sale Deed be registered online?

Partially — **NGDRS (National Generic Document Registration System)** — https://ngdrs.gov.in — pilot in select states (Maharashtra, Karnataka, Tamil Nadu, Punjab, Goa, Andaman, Jharkhand, Manipur, etc.) — allows online drafting + stamp duty payment + appointment booking — physical presence of parties at Sub-Registrar still required for admission of execution (s.32[2]). e-Registration fully online available for select documents in some states.

What is the difference between Agreement of Sale and Sale Deed?

**Agreement of Sale (Agreement to Sell)** — executory contract — creates right in personam — buyer can seek specific performance (Specific Relief Act 1963 s.10-14) but does not get title until Sale Deed registered. **Sale Deed** — executed document — creates right in rem — title passes to buyer on registration (TPA s.54). Agreement of Sale may or may not require registration depending on whether it creates interest in immovable property > ₹100 — *T.P. Davy v. Nalini Krishna* — typically registered in Maharashtra / Karnataka (mandatory under state law amendments to s.17[1][v] Registration Act — added by states).

Can a Sale Deed be challenged in court?

Yes — on grounds of: (i) fraud / misrepresentation / undue influence / coercion (Contract Act s.19-22 — voidable at option of aggrieved party); (ii) BNS s.339 (cheating — formerly s.420 IPC); (iii) BNS s.340 (forgery — formerly s.463-471 IPC); (iv) inadequate consideration (s.25 Contract Act — voidable); (v) incompetent parties (s.11 — minor / unsound mind); (vi) defective title of seller. Limitation — 3 years (Art.113) for declaration / possession.

What is capital gains tax on Sale Deed?

Seller's liability. **Short-term capital gains (STCG)** — per Income Tax slab rate — for property held ₹1.25 lakh per FY (Budget 2024 — reduced from 20% to 12.5% for property held > 24 months — no indexation from FY 2024-25 — *PROFESSIONAL VERIFICATION REQUIRED for current 2026 rates*). Exemption u/s.54 (residential house) / s.54EC (capital gains bonds — ₹50 lakh max) / s.54F (residential house on sale of long-term asset other than house).

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Sale Deed Registration

Sale Deed Registration online with documentation support, fee transparency and timely filing. I-Pro Solutions handles legal documents & deeds end-to-end for Indian.

Statutory basis: **Transfer of Property Act 1882 — s.54 (Sale defined — transfer of ownership in exchange for a price paid / promised / part-paid and part-promised), s.55 (rights & liabilities of buyer & seller), s.9 (orally or by writing), s.5 (transfer defined).

Turnaround

7–14 Working Days

₹

Starts from

₹3,499

Money-back accuracy

Guaranteed

Total starting from

₹3,499

Professional + estimated government fee

Professional fee₹3,499 starts with

Government fee (est.)Stamp duty: 4% - 8%

Turnaround7–14 Working Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

Sale Deed Registration is a key regulatory filing administered by the relevant statutory authority. Filing is executed via (a) **Sale Deed format** (state-specific template — Karnataka — Form 22 [Schedule I to Karnataka Stamp Act 1957 — Conveyance]; Maharashtra — Schedule I to Bombay Stamp Act 1958 Article 25 — Conveyance — Format); (b) **Application for Registration** — Form 1 under Registration Rules (state-specific); (c) **Encumbrance Certificate** (Form 15 / 16 — issued by Sub-Registrar — typically for last 13 years — proof of clear title); (d) **Mutation Entry** — Form (state-specific — application to Municipal Corporation / Revenue Department for mutation of property records); (e) **NOC** from Society / Builder / Landlord (if apartment / building); (f) **Valuation Report** (Form 1A — by Registered Valuer under IBBI Registered Valuers [Real Estate] Regulations 2018 — for stamp duty determination); (g) **TDS / Capital Gains Form** — Form 26QB (TDS u/s.194-IA Income Tax Act — 1% on sale consideration > ₹50 lakh) + Form 16B (TDS certificate). under **Transfer of Property Act 1882 — s.54 (Sale defined — transfer of ownership in exchange for a price paid / promised / part-paid and part-promised), s.55 (rights & liabilities of buyer & seller), s.9 (orally or by writing), s.5 (transfer defined); Registration Act 1908 — s.17 (compulsorily registrable documents — gifts, immovable-property transactions > ₹100, leases >1 year, instruments creating/extinguishing/assigning title), s.18 (optional registration), s.23 (4-month filing window), s.25 (4-month condonation of delay on payment of fine up to 10× registration fee), s.28 (place — Sub-Registrar of sub-district where property is situated), s.32 (executant to present & execute), s.35 (enquiry before registration), s.49 (effect of non-registration — inadmissible under TP Act); Indian Stamp Act 1899 — ss.3, 35, 38, 39 — Schedule I Article 23 (Conveyance) — subject to state amendments; state Stamp Acts — Bombay Stamp Act 1958 Article 25 (Conveyance); Karnataka Stamp Act 1957 Article 20; Tamil Nadu Stamp Article 24; Telangana Stamp Article 20; West Bengal Stamp Article 20.**. Our specialist-led team ensures full compliance with statutory documentation, eligibility verification, and expedited government approval.

Eligibility & thresholds

Minimum

Valid identity & address proof of applicant
Active PAN & registered business premises
Authorized representative authorization

Maximum

Compliant under applicable regulatory laws
No pending statutory disqualifications
Valid across authorized operational jurisdictions

Statutory floor

Pre-filing statutory documentation verification
Official statutory fee schedule as per authority
Mandatory periodic compliance filings post-approval

What's included

Everything in one transparent fee — no add-ons, no surprises.

Investor-Centric AOA Drafting

If you plan to raise institutional funding, standard Articles of Association (AOA) will not suffice. Venture capitalists demand specific clauses regarding right of first refusal (ROFR), tag-along/drag-along rights, and anti-dilution provisions. Our elite corporate lawyers draft sophisticated AOAs that anticipate future funding rounds, preventing costly and time-consuming structural overhauls when you secure term sheets.

Complex Multi-Founder Structuring

Co-founder disputes are the leading cause of early-stage startup failure. We don't just register your company; we advise on optimal equity splits, director roles, and authorized capital distribution. We provide templates for Co-Founder Agreements and vesting schedules, ensuring that the foundational relationship between partners is legally documented and aligned for long-term stability.

Rapid SPICe+ Processing Engine

Time is of the essence for startups. We utilize an advanced compliance engine that preemptively validates all data entered into the SPICe+ (INC-32) form. By cross-referencing PAN databases, checking DIN eligibility, and formatting registered office proofs perfectly, we eliminate typographical errors that typically cause frustrating ROC resubmission delays, ensuring first-pass approval.

Strategic Authorized Capital Advisory

Determining your initial Authorized Share Capital is a delicate balance. Set it too low, and you'll immediately face high fees to increase it during your first seed round. Set it too high, and you pay unnecessary upfront government stamp duty. We analyze your 12-to-18-month funding roadmap to recommend the exact optimal capital structure that minimizes immediate costs while accommodating your immediate growth.

ESOP Implementation Framework

Attracting top-tier talent in the startup ecosystem often requires offering Employee Stock Ownership Plans. A Private Limited Company is the only structure that efficiently supports this. As part of our premium advisory, we structure your initial cap table to accommodate a future ESOP pool seamlessly, ensuring you are ready to incentivize your founding team.

Comprehensive Post-Incorporation Toolkit

Receiving the Certificate of Incorporation is just the starting line. Within the first 30 to 180 days, you must open a bank account, appoint a statutory auditor (ADT-1), and file the Commencement of Business (INC-20A). We provide a complete post-incorporation execution service, handling these mandatory compliance milestones so you can focus entirely on product development and sales.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
Sale Deed Registration Statutory Fee	Stamp duty: 4% - 8%	Official government fee schedule (separate from professional fee)Statutory Authority
Total Government Fee	Stamp duty: 4% - 8%	(for default assumptions stated below)

Government charges only — separate from I-Pro's professional fee. Verified 25 August 2026.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

›**previous title deed** of seller (chain of title — typically for last 30 years — establishes seller — **previous title deed** of seller (chain of title — typically for last 30 years — establishes seller's title);
›**Encumbrance Certificate (EC)** for last 13-30 years (Form 15 / 16 — issued by Sub-Registrar); — **Encumbrance Certificate (EC)** for last 13-30 years (Form 15 / 16 — issued by Sub-Registrar);
›**Property Tax paid receipt** (current year + last 3 years — Municipal Corporation); — **Property Tax paid receipt** (current year + last 3 years — Municipal Corporation);
›**NOC from Society / Builder / Landlord** (if apartment / building — Society registration under Maha — **NOC from Society / Builder / Landlord** (if apartment / building — Society registration under Maharashtra Apartment Ownership Act 1970 / Societies Registration Act 1860);
›**Building Approval Plan** (Municipal Corporation — sanctioned plan — for property with construction — **Building Approval Plan** (Municipal Corporation — sanctioned plan — for property with construction);
›**Occupancy Certificate (OC) & Completion Certificate (CC)** (Municipal Corporation — for property b — **Occupancy Certificate (OC) & Completion Certificate (CC)** (Municipal Corporation — for property built after 1990s — for legal occupation);
›**Conversion Certificate** (agricultural to non-agricultural — for converted land); — **Conversion Certificate** (agricultural to non-agricultural — for converted land);
›**Valuation Report** (Form 1A — Registered Valuer under IBBI Registered Valuers [Real Estate] Regula — **Valuation Report** (Form 1A — Registered Valuer under IBBI Registered Valuers [Real Estate] Regulations 2018);
›**KYC of parties** — PAN / Aadhaar / passport / company registration certificate; — **KYC of parties** — PAN / Aadhaar / passport / company registration certificate;
›**PAN of both parties** (mandatory for transactions above ₹50,000 under Income Tax Rule 114B); — **PAN of both parties** (mandatory for transactions above ₹50,000 under Income Tax Rule 114B);
›** photographs of parties** + witnesses (passport-size — affixed on Sale Deed); — ** photographs of parties** + witnesses (passport-size — affixed on Sale Deed);
›** photographs & fingerprints** of seller & buyer (biometric capture at Sub-Registrar Office under e — ** photographs & fingerprints** of seller & buyer (biometric capture at Sub-Registrar Office under e-registration);
›**TDS Form 26QB + Form 16B** (1% TDS u/s.194-IA IT Act — for consideration > ₹50 lakh — buyer's resp — **TDS Form 26QB + Form 16B** (1% TDS u/s.194-IA IT Act — for consideration > ₹50 lakh — buyer's responsibility);
›**stamp paper / e-stamp** (SHCIL — https://www.shcilestamp.com — or state-authorised vendor); — **stamp paper / e-stamp** (SHCIL — https://www.shcilestamp.com — or state-authorised vendor);
›**Bank Loan NOC** (if property under mortgage — Bank's NOC for sale & release of mortgage — Form fro — **Bank Loan NOC** (if property under mortgage — Bank's NOC for sale & release of mortgage — Form from Bank).

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
Customer⏱ 1 - 3 Days
Step 1: **Title verification**
**Title verification**: Advocate verifies chain of title — typically for last 30 years — mother deed / parent deed / previous Sale Deed / Gift Deed / Partition Deed / Release Deed; checks Encumbrance Certificate (EC); ensures seller has clear & marketable title.
2
I-Pro⏱ 1 - 3 Days
Step 2: **Document drafting**
**Document drafting**: Advocate / Document Writer drafts Sale Deed in prescribed format — parties, property description (per EC / previous title deed), consideration, mode of payment, possession date, rights & liabilities (TPA s.55), encumbrance clause, indemnity, dispute resolution clause.
3
I-Pro⏱ 1 - 3 Days
Step 3: **Stamp duty determination**
**Stamp duty determination**: Per state Stamp Act — typically 4-8% of property value (see Government fee below) — paid by adhesive stamps / e-stamping (SHCIL) / franking (Authorised Franking Vendor — per state rule).
4
I-Pro⏱ 1 - 3 Days
Step 4: **Valuation Report** (Form 1A)
**Valuation Report** (Form 1A): Registered Valuer certifies market value — used for stamp duty determination — Sub-Registrar may revise valuation if undervalued (Stamp Act s.47 — reference to Collector under s.39 for valuation dispute).
5
I-Pro⏱ 1 - 3 Days
Step 5: **TDS payment (1%)**
**TDS payment (1%)**: Buyer deducts 1% TDS u/s.194-IA IT Act — deposits through Form 26QB within 30 days of payment — downloads Form 16B — furnishes to seller.
6
I-Pro⏱ 1 - 3 Days
Step 6: **Execution**
**Execution**: Parties execute Sale Deed — seller & buyer signs at bottom of each page + last page + on correction (initial); two witnesses (s.63 Registration Rules — witness — typically known to parties); photographs & fingerprints affixed.
7
I-Pro⏱ 1 - 3 Days
Step 7: **Presentation at Sub-Registrar**
**Presentation at Sub-Registrar**: Within 4 months of execution (s.23) — both parties present Sale Deed + previous title deed + EC + KYC + Valuation Report + TDS Form 16B + photographs — at Sub-Registrar of sub-district where property is situated (s.28).
8
I-Pro⏱ 1 - 3 Days
Step 8: **Admission of execution**
**Admission of execution**: s.32(2) Registration Act — Sub-Registrar examines parties & witnesses — verifies identity — admissions of execution recorded (s.32[2]); endorse on Sale Deed (s.52 — Certificate of Registration).
9
I-Pro⏱ 1 - 3 Days
Step 9: **Enquiry (s.35)**
**Enquiry (s.35)**: Sub-Registrar verifies — (i) document duly stamped (Stamp Act s.35 / s.38 — if deficit — impound + penalty up to 10× deficit under s.39); (ii) parties competent to contract (s.11 Contract Act); (iii) document presented within time (s.23); (iv) property within Sub-Registrar's jurisdiction (s.28).
10
I-Pro⏱ 1 - 3 Days
Step 10: **Registration (s.52)**
**Registration (s.52)**: Sub-Registrar registers Sale Deed — Certificate of Registration endorsed — entry in Register Book I (s.51) — Index I (parties) + Index II (property details) — photograph & fingerprint captured.
11
I-Pro⏱ 1 - 3 Days
Step 11: **Delivery of registered Sale Deed**
**Delivery of registered Sale Deed**: Original registered Sale Deed returned to presenting party — typically buyer — typically within 1-7 days of registration.
12
Regulator⏱ 1 - 3 Days
Step 12: **Mutation application**
**Mutation application**: Buyer applies to Municipal Corporation / Revenue Department for mutation of property records in buyer's name — Form (state-specific) + copy of registered Sale Deed — mutation typically 30-90 days.

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
Stamp Duty Adjudication & Stamping Penalty: Unstamped agreements inadmissible in evidence under Section 35 of Stamp Act	`At execution`	Pay appropriate stamp duty per State Stamp Act prior to or at execution
Electronic Signature Authentication Penalty: Loss of legal presumption of authenticity in commercial disputes	`At execution`	Class-3 DSC or Aadhaar e-Sign authentication under IT Act Section 10A
Mandatory Registration (where applicable) Penalty: Deed cannot affect immovable property or be received as evidence	`One-time`	Register with Sub-Registrar under Section 17 of Registration Act if immovable property >11m

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
Stamp Duty Adjudication & Stamping	At execution	Unstamped agreements inadmissible in evidence under Section 35 of Stamp Act
Electronic Signature Authentication	At execution	Loss of legal presumption of authenticity in commercial disputes
Mandatory Registration (where applicable)	One-time	Deed cannot affect immovable property or be received as evidence

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Mismatched applicant legal name or identity details across KYC proofs
Why: Government verification APIs cross-check with UIDAI and MCA databases and automatically flag discrepancies in spelling or dates.
Fix: Our specialists pre-validate your documents against official government databases before portal filing.
2
Submitting outdated utility bills or non-notarized commercial leases
Why: Premises proofs older than 60 days or defective landlord NOCs trigger statutory scrutiny queries and multi-week processing delays.
Fix: We verify recent billing dates and provide pre-formatted, legally vetted landlord NOC and lease formats.
3
Selecting incorrect classification, turnover slab, or statutory activity code
Why: Applications filed under inappropriate classifications attract show-cause notices and potential rejection without statutory fee refund.
Fix: We conduct a statutory scope assessment to align your application with the exact regulatory requirements.

Frequently asked questions

Everything you need to know about this service.

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