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Property registration and mutation: the process, costs and documents

In short: a sale of immovable property must be made by a sale deed registered with the sub-registrar under the Registration Act, 1908, after paying the state's stamp duty and registration fee. After registration, apply for mutation so the municipal and land records show you as owner. Mutation does not create ownership; the registered deed does. But without mutation, tax bills, sale and loans become harder.

Registering a sale deed

  1. Draft the sale deed with the property description, price, payment details and the seller's title history.
  2. Pay stamp duty online or by e-stamp paper. It is set by each state and is charged on the higher of the agreed price and the government's market value.
  3. Book an appointment at the sub-registrar office (many states, including West Bengal, allow online booking and e-assessment).
  4. Appear with the buyer, the seller and two witnesses, with identity proof, photographs and PAN. Biometrics are taken and the deed is registered.
  5. Collect the registered deed, or download it where the state provides it.

Costs

Stamp duty commonly ranges from about 5% to 7% of the property value, with concessions in some states for women buyers; the registration fee is usually around 1%. Check your state's current rates before you budget. Underpaying stamp duty can make the deed liable to impounding and penalty.

Mutation after buying

  • Flats and buildings in cities: apply to the municipal corporation (in Kolkata, the Kolkata Municipal Corporation) with the registered deed and tax receipts.
  • Land: apply to the land records office (in West Bengal, the BL&LRO, online through the state portal) to record your name in the record of rights.
  • Inherited property: mutation on the basis of a will (with probate where required) or legal heir documents.

Questions people ask

Is registration of a property sale compulsory?

Yes. A sale of immovable property worth ₹100 or more must be by a registered deed. An unregistered sale deed does not transfer ownership.

What is property mutation and is it mandatory?

Mutation updates the municipal or land revenue records to show the new owner. It does not prove ownership, but it is needed for paying tax in your name and for later sale or loans.

Can an NRI register property without coming to India?

Yes, through a person holding a properly executed and stamped power of attorney. See the power of attorney guide.

How long does mutation take?

Usually a few weeks to a few months, depending on the office and on objections. Delays can be pursued by appeal or a writ petition.

Related guides

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This guide gives general information about the law in India as on 11 November 2026. It is not legal advice for your situation, and reading it does not create a lawyer-client relationship. Rules and limits change; please take advice on your own facts.