Sale Deed Registration

A Sale Deed is the primary and most conclusive legal document that transfers absolute ownership of immovable property from a seller to a buyer in India. Governed by the Transfer of Property Act, 1882 and executed under the Registration Act, 1908, the Sale Deed must be executed on non-judicial stamp paper of the appropriate value, signed by both the seller and buyer in the presence of at least two witnesses, and mandatorily registered at the office of the Sub-Registrar of Assurances within four months of execution. The stamp duty payable varies by state — typically ranging from 4% to 7% of the property's market value or circle rate (whichever is higher) — with concessions often available for women buyers (e.g., 1% lower in Delhi and Uttar Pradesh). Under Section 194-IA of the Income Tax Act, 1961, the buyer is required to deduct TDS at 1% of the sale consideration if the property value exceeds ₹50 lakhs and remit it via Form 26QB within 30 days of the month-end in which deduction was made. An unregistered sale deed has no legal validity to transfer property title and is inadmissible as evidence in court for immovable property transactions exceeding ₹100 in value. After registration, the buyer should apply for mutation (Dakhil Kharij) at the municipal corporation or tehsil office to update revenue records.