Table of Contents

Why Register a Gift Deed in Maharashtra? Types of Gift Deeds in Maharashtra Step-by-Step Process to Register a Gift Deed in Maharashtra Stamp Duty & Registration Charges for Gift Deed in Maharashtra Tax Implications of Gift Deed in Maharashtra How NoBroker Helps with Gift Deed Registration in Maharashtra Frequently Asked Questions?

Quality Service Guarantee Or Painting Free

Unbeatable Price 5-Star Rated Partner! 2200+ Shades! Top Quality Paint Free Cancellation!

Get a rental agreement with doorstep delivery

Find the BEST deals and get unbelievable DISCOUNTS directly from builders!

5-Star rated painters, premium paints and services at the BEST PRICES!

Loved what you read? Share it with others!

Submit the Form to Unlock the Best Deals Today

Thank you for submitting the form. We will get back to you.

❌

Help us assist you better

❌

Check Your Eligibility Instantly

Experience The NoBrokerHood Difference!

Set up a demo for the entire community

Thank You For Submitting The Form

Tenant Super Relax Plan

Enjoy Hassle-Free Renting

Full RM + FRM support

Instant alerts & premium filters

Rent negotiation & relocation help

Submit the Form to Unlock the Best Deals Today

Thank you for submitting the form. We will get back to you.

Home Blog Real Estate Legal Guide & Laws Gift Deed In Maharashtra

Gift Deed in Maharashtra: Registration Process, Documentation and Tax Implication in 2025-26

Published : November 28, 2025, 12:35 PM

Updated : November 28, 2025, 12:35 PM

Author : krishnanunni

Real Estate Legal Guide & Laws

Gift Deed

1645 views

Summary

A Gift Deed in Maharashtra is a legal document that allows someone to transfer property without payment, commonly used for succession planning or gifting to family. Registration is mandatory to protect the recipient’s rights, prevent disputes, and comply with tax and resale rules. The process involves drafting the deed, paying stamp duty, and completing verification at the Sub-Registrar’s Office. Gifts to close relatives enjoy lower stamp duty, while others attract higher rates.

Table of Contents

A gift deed is a formal legal document that facilitates the voluntary transfer of property ownership from one individual (the donor) to another (the donee). This transfer occurs without any monetary consideration. In Maharashtra, the procedure follows the Indian Registration Act of 1908 and the Transfer of Property Act of 1882. Furthermore, there are specific financial benefits for gifts exchanged among immediate family members. This deed is an essential document in the legal context of a Gift Deed in India, used for succession planning and clearly establishing ownership. [1] [2]

Why Register a Gift Deed in Maharashtra?

The formal registration of a gift deed in Maharashtra is a legal mandate that provides the utmost security and finality to the transfer of property. [3]

Legal Proof of Ownership Transfer: Registration is compulsory under Section 17 of the Indian Registration Act, 1908. Without registration, the transfer is legally invalid, and ownership rights do not pass to the donee.
Avoiding Future Disputes: A registered gift deed clearly establishes the donor's voluntary intent and the donee's acceptance during the donor’s lifetime. This legal finality prevents the gift from being challenged later, protecting the donee from property disputes by other legal heirs.
Mandatory Registration Under the Registration Act, 1908: The law explicitly requires that any gift deed on immovable property must be registered to take legal effect. Non-registration voids the transfer, regardless of how meticulously the deed was drafted.
Tax Implications: Formal registration allows the donee to claim the property as a legally acquired asset, which is vital for future tax compliance, mortgage applications, and resale.

Types of Gift Deeds in Maharashtra

While the primary function remains the same (transfer without consideration), gift deeds are distinguished by the nature of the property and the relationship between the parties, which directly affects the payable stamp duty. [4]

Quality Service Guarantee Or Painting Free

Unbeatable Price 5-Star Rated Partner! 2200+ Shades! Top Quality Paint Free Cancellation!

Get a rental agreement with doorstep delivery

Find the BEST deals and get unbelievable DISCOUNTS directly from builders!

5-Star rated painters, premium paints and services at the BEST PRICES!

Movable Property Gift Deed: Used to transfer ownership of assets like cash, shares, jewellery, or vehicles. Although governed by the Transfer of Property Act, registration is often optional but advisable for high-value items.
Immovable Property Gift Deed: This is the most common form, used to transfer residential plots, apartments, agricultural land, or commercial buildings. Registration of this type of deed is strictly mandatory.
Gift to Family Members: This category is defined by specific blood relations (e.g., parents, children, siblings, spouse). Transfers under this category benefit from highly subsidized stamp duty rates in Maharashtra.
Gift to Non-Family Members: Transfers of property to friends, distant relatives, or non-related individuals are subject to the standard, higher stamp duty rates, which are typically equivalent to a sale deed.

Step-by-Step Process to Register a Gift Deed in Maharashtra

To register a legally valid gift deed online in Maharashtra, both the donor and the donee must follow a precise set of procedures culminating in a mandatory physical visit to the Sub-Registrar's Office (SRO). [3]

Offline Registration Process

Step 1: Draft the Deed: The deed must be drafted on non-judicial stamp paper, clearly detailing the property description, the donor's intent, and the donee's acceptance.
Step 2: Pay Stamp Duty: The applicable stamp duty must be paid at a designated bank or online via the e-stamping portal.
Step 3: SRO Appointment: Book an appointment and visit the local Sub-Registrar's Office (SRO) within the property's jurisdiction.
Step 4: Signing and Attestation: The deed must be signed by the donor, the donee, and two witnesses in the presence of the Sub-Registrar.
Step 5: Document Verification: The SRO verifies identity proofs, original ownership documents, and payment receipts before issuing the final registered deed.

Online Registration

Step 1: e-Stamping/Payment: Applicants can initiate the process online by calculating and paying the stamp duty (and the fixed registration fee) through the state's e-stamping portal.
Step 2: Upload and Draft: The final deed text is uploaded and printed onto the e-stamp paper.
Step 3: Biometric Capture: The donor and donee must visit the SRO for biometric capture (fingerprint and photo), which validates the e-stamping process and finalizes the legal recording.
Step 4: Certified Copy: After verification, the official registered copy of the gift deed is issued, which the donee can use as proof of title.

Stamp Duty & Registration Charges for Gift Deed in Maharashtra

Maharashtra offers one of the most significant stamp duty concessions in the country, but only for specific family transfers, which impacts the total cost of the gift deed Maharashtra registration. [3]

Stamp Duty for Gifting to Family Members: A highly concessional, fixed stamp duty of ₹200 is charged for gifts between close relatives (spouse, children, grandchildren, parents, or the son's widow), provided the property is residential or agricultural.
Stamp Duty for Gifting to Non-Family Members: For gifts made to non-relatives or for properties that are not residential/agricultural, the stamp duty rate is 3% of the property's market value.
Fixed Registration Fee: A fixed registration fee of 1% of the property's value (subject to a nominal cap) is charged in addition to the stamp duty.
Additional Charges: There are minor additional costs for processing, mutation (updating municipal records), and indexing fees.

Tax Implications of Gift Deed in Maharashtra

The tax implications of a gift deed are critical, primarily affecting the recipient (donee) at two stages: at the time of receipt and at the time of a future sale. [3]

Income Tax on Gifted Property: Gifts received from specified relatives (parents, siblings, spouse, lineal ascendants/descendants) are 100% exempt from income tax, regardless of the property's value.
When Gifts to Non-Relatives Are Taxable: If the property is received as a gift from a non-relative, and its value exceeds ₹50,000, the full market value becomes taxable as income in the hands of the recipient.
Capital Gains Applicability at Sale: No tax is charged at the time of the gift. However, if the donee sells the property later, Capital Gains Tax is applied. Crucially, the acquisition cost used in the calculation is the donor’s original purchase cost, not the current market value.

How NoBroker Helps with Gift Deed Registration in Maharashtra

Navigating the legal complexity and specific state concessions associated with a gift deed in Maharashtra requires expert guidance. NoBroker provides end-to-end assistance for drafting, reviewing, and registering this crucial document. We offer detailed guidance on the concessional stamp duty rates, assist with online payment and e-stamping, ensure your documents are legally verified, and coordinate the entire process, including scheduling the mandatory Sub-Registrar appointment. This provides a transparent, hassle-free, and legally sound transfer of property.

Frequently Asked Questions?

Q1. Can a gift deed be revoked in Maharashtra?

Ans: A registered gift deed is generally irrevocable, unless a specific condition was mutually agreed upon in the deed itself or if the deed was obtained through fraud or coercion.

Q2. Is stamp duty less only for blood relatives?

Ans: Yes. The fixed, concessional stamp duty of ₹200 applies only to gifts of residential/agricultural property between close family members (spouses, children, parents, etc.).

Q3. Can an NRI donate property through a gift deed in Maharashtra?

Ans: Yes, an NRI can donate residential or commercial property in Maharashtra, subject to compliance with the Foreign Exchange Management Act (FEMA) rules.

Q4. What happens if a gift deed is not registered?

Ans: If a gift deed is not registered, the transfer of immovable property is legally invalid and incomplete, rendering the donee without legal title.

Q5. Does the donee need to pay capital gains when selling gifted property?

Ans: Yes, the donee must pay capital gains tax upon selling the property, calculated based on the donor's original cost of acquisition.

Most Viewed Articles

Franking Charges Explained: Meaning and Benefits

January 31, 2025

1113687+ views

Society Maintenance Charges : Meaning, Cost, Types and Calculation

January 31, 2025

185295+ views

BBMP E-Khata Registration process for property owners in Bangalore, Karnataka in 2025

March 19, 2025

145603+ views

Revenue Stamp in India: Meaning, Types, Uses, Legal Value & Where to Buy in 2025

January 31, 2025

122337+ views

Rectification Deed Format and Process in India 2025

June 1, 2025

120546+ views

krishnanunni,Author

Krishnan grew up in the libraries of Thiruvananthapuram. As an engineer turned writer, Krishnan is fascinated by the stories told by cities through their buildings, culture and music. His blogs are aimed at breaking down the most relevant and actionable insights on the Indian realty sector.

Join the conversation!