Note MM
Note MM
(a) Gifts of Immovable Property: Any document involving the transfer of immovable property through a
gift must be registered.
(b) Non-testamentary Instruments: Documents creating, declaring, assigning, limiting, or extinguishing
any right, title, or interest in immovable property, with a value of Rs. 100 or more, must be registered.
(bb) Power of Attorney or Sale Agreements: Instruments granting power to an attorney or constituting
an agreement for the transfer of immovable property, with a value of Rs. 100 or more, must be registered.
(c) Acknowledgement of Consideration: Non-testamentary instruments acknowledging the receipt or
payment of consideration for the creation, declaration, assignment, limitation, or extinction of any right,
title, or interest in immovable property must be registered.
(d) Leases of Immovable Property: Leases for a term exceeding one year or reserving a yearly rent must
be registered.
(e) Transfer of Decrees or Orders: Non-testamentary instruments transferring or assigning any decree or
court order related to immovable property, with a value of Rs. 100 or more, must be registered.
Exception: The government may exempt certain leases with terms not exceeding five years and annual
rents not exceeding fifty rupees.
Explanation: Documents for the sale of immovable property with recitals of earnest money or purchase
money do not require registration.
(3) Additional Registration Requirement: Authorities to adopt a son, executed after January 1, 1872,
not conferred by a will, must also be registered.
(2) If a registering officer registers a document with such changes, a note will be made in the register at
the time of registration regarding the interlineation, blank, erasure, or alteration.
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THE COURT FEES ACT, 1870
In the suits mentioned below, the fee payable under this Act is calculated as follows: