What is stamp duty?
Stamp duty is a tax on specified legal instruments under the Indian Stamp Act, 1899, as amended for Delhi. Section 3 is the principal charging provision; the relevant articles in Schedule I or Delhi Schedule I-A determine the applicable duty. An instrument is a document by which rights or liabilities are created, transferred, limited, extended, extinguished or recorded, within the statutory definition. Stamp duty and registration fees are separate charges.
The Registration Act, 1908 governs registration of documents. Section 17 identifies documents for which registration is compulsory, subject to its provisions and exceptions; section 49 addresses the consequences of non-registration of documents required to be registered.
Delhi property stamp duty and registration fees
| Instrument or charge | Published rate or requirement |
|---|---|
| Sale deed or conveyance: male purchaser | 6% combined stamp duty and transfer duty |
| Sale deed or conveyance: female purchaser | 4% combined stamp duty and transfer duty |
| Gift deed: male donee | 6% combined stamp duty and transfer duty |
| Gift deed: female donee | 4% combined stamp duty and transfer duty |
| Registration of sale, conveyance or gift deed | Generally 1% of the applicable property value plus Rs. 100 pasting fee |
| Registration of relinquishment deed | Revenue Department lists Rs. 1,000 per instrument plus Rs. 100 pasting fee; stamp duty is assessed separately |
| Registration of lease deed | Revenue Department lists Rs. 1,000 per instrument plus Rs. 100 pasting fee; stamp duty depends on lease terms |
| Registration of general or special power of attorney | Revenue Department lists Rs. 1,000 per instrument plus Rs. 100 pasting fee; applicable stamp duty depends on the authority granted |
| Will | No stamp duty for registration; published registration fee Rs. 500 plus Rs. 100 pasting fee |
For relevant property transfers, the assessment ordinarily uses the higher of the declared consideration and the value determined under applicable circle rates. The 6% and 4% figures above are the combined amounts published by the Delhi Revenue Department, not additional charges on top of a separate transfer duty. Rates for joint purchasers, entities and special transactions require case-specific verification. See the official registration and stamp duty information and property registration guide.
Illustrative property purchase calculation
For an assessable property value of Rs. 50,00,000, the published 6% rate gives Rs. 3,00,000 for a male purchaser, while 4% gives Rs. 2,00,000 for a female purchaser. A 1% registration fee would be Rs. 50,000, plus Rs. 100 pasting fee. This is an illustration only and excludes other possible charges.
Stamp duty on other deeds and instruments
Delhi's schedule distinguishes documents by their legal effect. The earlier practice of applying a single fixed amount to every document of a broad category can lead to incorrect stamping. The following guide retains the principal instrument types and explains why individual assessment is necessary.
| Document | Applicable legal consideration |
|---|---|
| Adoption deed | Instrument recording adoption or authority to adopt; consult the adoption-deed article of the applicable stamp schedule. |
| Affidavit or declaration | Sworn or affirmed statement; check the affidavit article and any statutory exemption. |
| Agreement | Duty depends on the nature of the agreement; an agreement for sale, development agreement or agreement transferring rights may have a distinct treatment. |
| Award | An arbitral award may attract duty under the award article, depending on its terms and legal character. |
| Relinquishment or release deed | Duty depends on rights relinquished, parties, relationship and whether the instrument operates as a conveyance. |
| Lease deed | Stamp duty depends on lease duration, rent, premium and other consideration under the lease article. |
| Cancellation deed | Depends on the underlying instrument and whether the cancellation itself transfers or extinguishes property rights. |
| Sale, conveyance, gift or exchange deed | Property value, instrument type, parties and Delhi's applicable schedule determine duty. |
| Indemnity, surety, guarantee or other bond | Classify under the appropriate bond, indemnity or security provision; the secured amount and exemptions may matter. |
| Mortgage deed or reconveyance | Depends on the type of mortgage, possession, secured amount and the effect of reconveyance. |
| Partition deed | Duty is assessed under the partition article according to the property interests and statutory valuation rules. |
| Partnership deed or dissolution deed | Check provisions for partnership instruments and whether dissolution involves transfer of assets. |
| General or special power of attorney | Stamp duty varies with the powers granted, including any authority involving consideration or immovable property. |
| Settlement deed | Classification and duty depend on the settlement's beneficiaries, property and operative provisions. |
| Chit agreement | Examine the relevant agreement or specific chit-related article and any exemption. |
| Share certificates and share transfers | Different provisions apply to share certificates, securities issuance and transfers; electronic securities transactions may be governed by the central securities stamp duty framework. |
For the exact charge on any of these instruments, consult the official Delhi schedules and amendments. For share certificates, also review the Delhi Revenue Department clarification dated 29 September 2025. Do not apply historical flat-rate lists without checking subsequent amendments.
How to pay stamp duty and register a document
- Identify the instrument: Determine whether the document is a sale, gift, lease, mortgage, power of attorney or another legally defined instrument.
- Determine the assessable value: For immovable property, compare consideration with the applicable circle-rate valuation.
- Verify the applicable duty: Use the official schedules, guidance and calculator where available. Confirm any exemption or special rate.
- Pay using an authorized method: Delhi supports e-stamping and listed electronic payment channels. Retain the payment confirmation.
- Prepare the documents: Bring executed documents, identity evidence, photographs, title records and other applicable supporting papers.
- Attend the concerned Sub-Registrar: Present the document within the statutory time limit, with required parties and witnesses, and pay registration charges.
- Keep the registered instrument: Verify the registration particulars and retain certified copies when needed.
For detailed procedures, district jurisdiction, official checklists and circle-rate references, see the Delhi e-Sub Registrar resources.
Important legal provisions
- Indian Stamp Act, 1899, section 3: Provides for instruments chargeable with duty.
- Section 17 of the Stamp Act: Generally requires chargeable instruments executed in India to be stamped before or at execution.
- Section 31 of the Stamp Act: Provides for adjudication of proper duty by the Collector on an instrument brought for that purpose.
- Section 35 of the Stamp Act: Restricts admission or use of instruments not duly stamped, subject to statutory exceptions and procedures.
- Registration Act, 1908, section 17: Sets out classes of documents for which registration is compulsory.
- Registration Act, 1908, section 23: Generally prescribes a four-month period for presenting documents for registration, subject to exceptions.
These summaries are not substitutes for the operative statutory text, Delhi amendments or current government notifications.
Official government references
- Delhi Revenue Department: registration fees, stamp duty and payment information
- Delhi Revenue Department: property registration
- Indian Stamp Act, Delhi amendments, schedules and Registration Act
- Delhi e-Sub Registrar: checklists, circle rates and procedures
- Official 2025 clarification on stamp duty for share certificates
Disclaimer: This article provides general information for Delhi. Duty, valuation, exemptions and registration requirements depend on the precise instrument and law in force on the relevant date. Obtain confirmation from the competent authority or a qualified professional before executing or registering a document.