stamp duty and registration,registration and stamp duty,registration act 1908,indian registration act,indian stamp act,indian stamp act 1899

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Registration and Stamp Duty

Registration and payment of stamp duty are two important facets of transfer of immovable property. Provisions regarding to registration are laid down in the Registration Act 1908 (and not the Transfer of Property Act). The Registration Act lists the transactions that should be compulsorily registered, the mode of registration, the place of registration etc. Every state has a Stamp Act which lays down the stamp duty that should be paid for a particular transaction, the mode of stamping etc. The stamp duty for property transactions may be prescribed EITHER as a percentage of the market value of the property involved OR as a fixed amount for a particular kind of transaction.

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