Inspector Genaral of Stamps and Registration

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Monday, October 13, 2014

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SALE-DEED

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(A Brief Introduction)

Organisation Structure
Sale defined. Sale is a transfer of ownership in exchange for a price paid or
promised or part-paid and part-promised.
How is sale made. Such transfer, in the case of tangible immovable
property of the value of one hundred rupees and upward, or in the case of a
reversion or other intangible thing, can be made only by a registered
instrument.
In the case of tangible immovable property, of a value less than one
hundred rupees, such transfer may be made either by a registered
instrument or by delivery of the property.
Delivery of tangible immovable property takes place when the seller places
the buyer or such person as he directs, in possession of the property.
Contract for Sale. A contract for the sale of immovable property is a
contract that a sale of such property shall take place on the terms settled
between the parties.
It does not, of itself, create any interest in or charge on such property.
Click for the Abstract of the Transfer of Property Act, 1882 Section 54

Citizen Charter
At a Glance: Stamp Duty &
Registration
Market Values
Model Deeds
Acts And Rules
Stamp Acts and Schedule
Stamp Duty: Constitutional
Provisions
Stamp Rules
Marriages
Document Registration Fees
Society Registration Fees
Firm Registration Fees
Hindu Marriage Fees
Special Marriage Fees

Click for the Registration Act, 1908 Of Registerable Documents Section 17

About Fake Stamp Paper

Click here for the effects of registration and Non-Registration Section 49.

FAQ
Downloads

Ascertain Payment of Stamp duty and Registration fee.

Photogallery

Ascertain the list of documents (enclosures) required to be produced at the

time of presentation of the document before the jurisdictional Sub-Registrar.

Feedback

Format of Sale-deed (General)

Links

Sitemap
Contacts

Payment of Stamp duty and Registration fee.

Valuation Committee
A. (i) Stamp duty is payable on the instrument but not on the transaction.
To ascertain the correct Stamp duty payable one has to see the intention of
the document and wordings used in it.
(ii) A general format has been designed for the help of the public concerned.
Based on this format Stamp duty and Registration fee payable on this Saledeed (General) is as below

1. Stamp duty 8%
towards
Government

2. Additional 5%
Stamp duty.
3 Surcharge
(a)

Surcharge

2%

On the market value The Karnataka

Stamp Act, 1957
of the property.
Definitions of
market valuation
Section 2(1) (mm)

On the amount
payable as per
sl.no.1 above.
On the amount
payable as per
sl.no.1
if the property is
situated within the
limits of Municipal
Corporation or
Municipality.

The Schedule to
Karnataka Stamp
Act, 1957, - Article
20(1).
The Karnataka
Stamp Act, 1957
Stamp duties Section 3-B.
The Abstract of the
Karnataka Municipal
Corporation Act,
1976 Section 140 or
The Abstract of the
Karnataka
Municipalities Act,
1964 Section 99 as
the case may be.

3%

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Inspector Genaral of Stamps and Registration

3
(b)

4 Registration 1%
fee

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The Abstract of the

On the amount
Karnataka
payable as per
Panchayath Raj Act,
sl.no.1
1993 Section 205.
if the property is
situated within the
limits of Taluk
Panchayaths
On the market value Table of Feesble
of the property.

Example: - (1) If the property sold is situated within the limits of

Bangalore City Corporation area, the Stamp duty payable on
Rs.1,00,000=00 value of the property is as follows

1 8% Stamp duty on Rs.1,00,000=00.

2 5% Additional Stamp duty on Rs.8,000=00.
3 2% Surcharge on Rs.8000.
Total Stamp duty payable

Rs.8,000=00
Rs. 400=00
Rs. 160=00
Rs.8560=00

Stamp duty can be paid by purchasing Non-judicial Stamp papers from

Government treasury or write document on plain paper and pay stamp duty
in cash or through D.D. in the concerned Sub-Registrar Office.

4Registration fee @ 1% payable on

Rs.1,00,000=00.

Rs.
1,000=00*

* (a) Plus copying or scanning, endorsement, comparing, filing, record of

rights and postage fee also chargeable.
(b) Registration fee can be paid in cash or through D.D. in the concerned
Sub-Registrar Office at the time of presentation of the document for
registration.
2. If the property sold is situated within the Taluk Panchayath Area, the
Stamp duty payable on Rs.1,00,000=00 value of the property is as follows:-

Grand total of payment of Stamp duty and

Registration fee

Rs.9560=00

Stamp duty can be paid by purchasing Non-judicial Stamp papers from

Government treasury or write document on plain paper and pay stamp duty
in cash or through D.D. in the concerned Sub-Registrar Office.

4Registration fee @ 1% payable on

Rs.1,00,000=00.

Rs.
1,000=00*

* (a) Plus copying, endorsement, comparing, filing, record of rights and

postage fee also chargeable.
(b) Registration fee can be paid in cash or through D.D. in the concerned
Sub-Registrar Office at the time of presentation of the document for
registration.

Grand total of payment of Stamp duty and

Registration fee

Rs.13,400=00

The list of documents (enclosures) required to be produced at the

time of presentation of the document before the jurisdictional SubRegistrar.

1.An Identical copy

of the Sale-deed.
2.Form No.1.
Click here for The Karnataka Stamp (Prevention
(in duplicate)
3.Affidavit
(in duplicate)

of Undervaluation of Instruments) Rules, 1977 to

download Form No.1

(a) Affidavit should state that Registration

of this document does not violate the
notification issued under Section 22A of the
Registration Act, 1908.

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Inspector Genaral of Stamps and Registration

Page 3 of 4

Click here for Notification Oppose to Public Policy.

(b) Affidavit should be made on Rs.20=00

Non-judicial Stamp papers or before
executing affidavit it can franked in any
Sub-Registrars Office.

5.Form No.60

(c) Sub-Registrar is also empowered to

attest affidavits as per Chapter IV
Affidavits by the Karnataka Civil Rules of
Practice, 1967.
A declaration to be filled by a person who
does not have either a permanent account
number or General Index Number and
makes payment in cash in this transaction.

(If the value of

the property is
Rs.5,00,000=00
or more)
Click for The Abstract of the Income-tax Act,
1961 to download the Form No.60.

See also http://www.incometaxbangalore.org/

A declaration to be filled by a person who
has an agricultural income and is not in
(If the value of receipt of any other income chargeable to
the property is income-tax in respect of the transactions
Rs.5,00,000=00 specified in clause (a) to (h) of Rule 114B
or more)
does not have either a permanent account
number or General Index Number and
makes payment in cash in this transaction.

6.Form No.61

Click for The Abstract of the Income-tax Act,

1961 to download the Form No.61

See also http://www.incometaxbangalore.org/

7.Extract of
This extract is necessary to assess the
assessment
market value of the property.
register of the
property.
8.If the property
is an
agricultural
land the
following
certificate is
necessary in
addition to the
items specified
from sl.no. 1 to 7
above.
(a) Copy of the Form 16 means Pahani pathrike, Record of
Form No.16.
Rights and Tenency particulars. Commonly
called as RTC.
(b) No objection
certificate from If the property is a granted land or
Tahasildar.
occupancy rights have been granted under
Land Reform Act, 1961 then no object
certificate from the concerned Tahasildar.
For details Click for the Circular No.III.on
Opposed to Public Policy.

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Inspector Genaral of Stamps and Registration

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Format of Sale-deed (General)

(This is only a draft format and not a format prescribed under any law. This
format can be used with modifications suiting to your requirements
wherever it is necessary. In case of doubt regarding payment of Stamp duty
and Registration fee etc. contact the concerned Sub-Registrar / District
Registrar.)
[You can download this Sale-deed format]

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