Gift Deed in Delhi: Registration Process, Charges, Stamp Duty and Legal Rules

Transferring property through a gift deed in Delhi is a lawful way to give ownership rights to a loved one without any monetary exchange. This legal document officially records the transfer between the donor and donee, ensuring transparency and preventing future ownership conflicts. A properly drafted and registered gift deed in Delhi secures the donee’s legal rights and provides clear ownership proof under the Transfer of Property Act, 1882 and the Indian Registration Act, 1908. [1]

Types of Gift Deed in India in 2025

Gift Deeds are mainly categorized based on the type of property and any conditions involved. [1]

Immovable Property Gift Deed

This is used when gifting real estate assets like land, a house, an apartment, or any other structure fixed to the earth. Registering this type of gift deed in Delhi is compulsory under Indian law (Section 123 of the Transfer of Property Act and Section 17 of the Registration Act) for the transfer to be legally valid. It must be signed by the donor, accepted by the donee during the donor's lifetime, attested by two witnesses, and registered at the appropriate Sub-Registrar's office in Delhi.

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Movable Property Gift Deed

This type facilitates the gifting of assets that are not fixed property. Examples include vehicles (cars, motorcycles), jewellery, cash, shares, stocks, or bank fixed deposits. While registration is generally not mandatory for gifting movable property (simple delivery of possession might suffice), creating a written Gift Deed, signed by the donor and attested by witnesses, is highly advisable. This written record serves as strong proof of the transfer and helps prevent misunderstandings, particularly for valuable items.

Conditional vs Unconditional Gift Deed:

• Unconditional Gift Deed: This is the most common form, in which the gift is transferred immediately and absolutely to the donee upon acceptance, with no conditions attached. The donee receives full ownership rights without any limitations imposed by the donor.
• Conditional Gift Deed: Sometimes, a donor may wish to attach specific conditions to the gift. These conditions must be clearly stated in the deed, legal, and not contrary to public policy or morality. For instance, a gift might be given on the condition that the donee uses the property for a specific purpose. However, conditions that depend solely on the donor's will or that absolutely restrict the donee's ability to sell the property later are generally considered void. Legal advice is recommended when drafting such deeds.

Documents Required for Gift Deed Registration

To complete the gift deed registration in Delhi, you must gather and present a specific set of documents to the Sub-Registrar. [1]

• Original Gift Deed document, properly drafted and signed by the donor, donee, and witnesses.
• Proof of Identity for the Donor, Donee, and both Witnesses (e.g., Aadhaar Card, PAN Card, Passport, Voter ID).
• Proof of Address for the Donor, Donee, and both Witnesses (e.g., Aadhaar Card, Passport, recent Utility Bill).
• PAN Card copies for both the Donor and the Donee.
• Original Title Deed or Sale Deed proving the Donor's absolute ownership of the property (for immovable property).
• Encumbrance Certificate (EC) for the property, confirming it is free from legal dues or mortgages.
• Latest Property Tax Payment receipt.
• Map or Plan of the property (if applicable).
• Passport-sized photographs of the Donor, Donee, and both Witnesses.
• No Objection Certificates (NOCs), if applicable (e.g., from a housing society, development authority, or co-owners).

Gift Deed Registration Process in Delhi

The gift deed registration in Delhi involves specific steps, combining preparatory work with mandatory procedures at the Sub-Registrar's Office (SRO). Registration ensures the transfer is legally recorded. [1]

Offline Registration Process

This traditional method requires physical visits to the relevant government offices.

• Drafting the Gift Deed: Consult a lawyer or experienced deed writer to draft the Gift Deed. Ensure it includes all necessary details: donor/donee information, property description, declaration of gift without consideration (payment), acceptance clause by the donee, and witness details.
• Stamp Duty Payment: Calculate the applicable gift deed stamp duty Delhi based on the property's circle rate or market value and the relationship between the donor and donee. Pay the stamp duty online via the Stock Holding Corporation of India Ltd (SHCIL) portal or purchase e-stamp paper.
• Visit the Sub-Registrar's Office: Take the drafted Gift Deed (printed on e-stamp paper or with stamp duty paid), original supporting documents, and proof of payment for registration fees to the SRO within whose jurisdiction the property is located. Find the list of SROs on the Delhi government's DORIS (Delhi Online Registration Information System) website.
• Execution and Verification: Before the Sub-Registrar, the Donor, Donee, and the two witnesses must sign the Gift Deed and the official registers. The Sub-Registrar will verify their identities using original ID proofs. Photographs and thumb impressions (biometrics) of all parties will be captured electronically.
• Registration Confirmation: Once the Sub-Registrar is satisfied with the documentation and verification, they will register the Gift Deed. A registration receipt will be issued, and the original registered deed can usually be collected after scanning and processing, often within a few days or weeks. This might be followed by obtaining a possession certificate in some cases.

Online Registration Facilitation

Delhi's DORIS portal offers several online services to streamline the registration process, although the final steps still require a physical visit.

• Calculate Fees Online: Use the online calculator on the DORIS portal to determine the exact gift deed registration charges in Delhi and the applicable stamp duty.
• Pay Stamp Duty & Registration Fees Online: Pay these fees electronically through the SHCIL e-Stamping portal linked via DORIS. Generate the e-stamp certificate and registration fee receipt.
• Book Appointment Online: Schedule an appointment slot at the relevant Sub-Registrar's office through the DORIS portal to avoid long queues.
• Prepare Documents: Draft the Gift Deed and print it after affixing or merging the e-stamp certificate. Gather all original supporting documents.
• Visit SRO: Attend the SRO at the scheduled time with the Donor, Donee, and Witnesses. Submit all documents for physical verification, signing, and biometric capture before the Sub-Registrar to complete the registration.

Stamp Duty and Registration Charges in Delhi

Understanding the gift deed charges in Delhi is crucial for budgeting the transfer. These charges are mandatory for the deed's legal validity and vary based on the recipient's gender and relationship to the donor. [1]

• Stamp Duty: The stamp duty for gift deed in Delhi depends on who is receiving the property:
  • Gift to Women: In this case, the stamp duty rate is 4% of the property's market value or circle rate, whichever is higher.
  • Gift to Men: The stamp duty rate is 6% of the property's market value or circle rate.
  • Blood Relation Consideration: Unlike some states, Delhi does not currently offer a significant concession on stamp duty on a gift deed in delhi in blood relation. The standard rates based on the gender of the donee generally apply, though minor variations or specific government orders should always be re-verified. General information on stamp duty on gift deed can provide a broader context.
• Registration Charges: The registration fee payable for registering a Gift Deed in Delhi is 1% of the property's market value, plus a pasting fee (typically around ₹100).

Tax Implications of Gift Deed in Delhi

While Delhi levies stamp duty and registration charges on the transfer, the recipient (donee) might also face income tax implications under the central Income Tax Act, 1961. Familiarity with these rules is important. General aspects of Indian property tax might also be relevant. [1]

Income Tax Act - Section 56(2)(x)

If an individual receives an immovable property as a gift without paying anything for it, and the stamp duty value of that property exceeds ₹50,000, then the entire stamp duty value is treated as taxable income for the recipient. This amount is taxed under the head 'Income from Other Sources' at the recipient's applicable income tax slab rate.

Exemption for Gifts from Relatives

A major exception exists for gifts received from 'relatives' as defined under the Income Tax Act. This list includes the donor's spouse, siblings, parents, children, grandparents, grandchildren, the donor's spouse's siblings, and the donor's lineal ascendants and descendants. Gifts of any value (including property) received from these specified relatives are entirely exempt from income tax in the hands of the recipient. This makes gifting within the blood relationship in Delhi tax-efficient from an income tax perspective.

Capital Gains on Future Sale

If the donee later sells the property received as a gift, they will be liable to pay capital gains tax. For calculating the gain, the 'cost of acquisition' will be the price the original donor paid for the property. The holding period also includes the time the donor owned the property, which determines if the gain is short-term or long-term.

How NoBroker Can Help with Legal Services?

Drafting and registering a gift deed in Delhi requires accuracy in legal wording, stamp duty calculation, and document verification. Any mistake can cause delays or legal issues. NoBroker makes this process smooth by connecting users with verified legal experts who specialize in gift deed registration in Delhi. Their professionals assist in drafting the deed, calculating gift deed stamp duty in Delhi, and handling online or offline registration efficiently. With expert guidance, transparent pricing, and end-to-end legal support, NoBroker ensures your property transfer is valid, secure, and hassle-free from start to finish.

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