Gift Deed in Tamil Nadu: Registration Process, Documentation and Charges in 2025-26

A Gift Deed in Tamil Nadu is a legal document used to transfer ownership of property or assets voluntarily without any exchange of money. To make it valid, the deed must be registered with the local Sub-Registrar’s office. The process includes paying the applicable stamp duty and registration charges. Understanding the tax rules, exemptions, and documentation involved helps ensure a smooth, transparent, and legally compliant property transfer within Tamil Nadu.

Types of Gift Deed

Understanding the different types of Gift Deeds helps in choosing the appropriate format for your specific needs. [1]

• Immovable Property Gift Deed: Used to gift real estate, such as land, a house, an apartment, or any structure permanently attached to the earth. Registration of this type of Gift Deed is mandatory under Section 17 of the Registration Act, 1908, read with Section 123 of the Transfer of Property Act, 1882, to make the transfer legally valid. The donor must sign the deed, have it attested by two witnesses, and register it at the Sub-Registrar's office within whose jurisdiction the property is located.
• Movable Property Gift Deed: This type is used for gifting assets that are not fixed to the earth, such as vehicles (cars, motorcycles), jewellery, cash, shares, or bank deposits. While registration is not always mandatory for movable property gifts (unless required by specific laws governing the asset, such as vehicle transfer rules), creating a written Gift Deed and having it attested by witnesses is highly recommended to provide clear proof of the transfer and avoid misunderstandings.
• Conditional vs Unconditional Gift Deed:
  • Unconditional Gift Deed: The gift is transferred immediately and absolutely to the donee, with no strings attached. The donee receives full ownership rights upon acceptance.
  • Conditional Gift Deed: In some cases, the donor may attach certain conditions to the gift. These conditions must be clear, lawful, and not contrary to public policy. 

Documents Required for Gift Deed Registration

To ensure a smooth gift deed registration in Tamil Nadu, you must have all the necessary documents ready. Accurate documentation is vital for the Sub-Registrar to verify the transaction's legitimacy. –(1)

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• Original Signed Gift Deed Draft: The carefully drafted Gift Deed document, printed on appropriate stamp paper, and signed by both the donor and the donee.
• Identity Proof: Valid photo identification documents for the donor, donee, and the two attesting witnesses (e.g., Aadhaar Card, PAN Card, Passport, Voter ID, Driving License).
• Address Proof: Documents verifying the current residential addresses of the donor, donee, and witnesses (e.g., Aadhaar Card, recent utility bills, Passport).
• Property Documents: For immovable property gifts, essential documents include the original title deed establishing the donor's ownership, previous sale deeds (parent documents), property tax receipts, an Encumbrance Certificate (EC), and survey details or Patta/Chitta extracts for the land.
• No Objection Certificates (NOCs) (if applicable): Depending on the property type or specific circumstances (e.g., property under mortgage or society-owned flat), NOCs from relevant authorities or housing societies may be required.
• Passport-size Photographs: Recent photographs of the donor, the donee, and both witnesses are required for affixing to the deed and registration records.

Gift Deed Registration Process in Tamil Nadu

The gift deed registration process in Tamil Nadu involves both offline steps requiring physical presence and online facilities for certain preliminary procedures. Registration makes the transfer official and legally binding. [1]

Offline Registration Process

This traditional method requires visiting the Sub-Registrar's Office (SRO).

• Drafting the Deed: Engage a legal professional to draft the Gift Deed. Ensure it includes all essential details: donor and donee information, clear property description, declaration of gift without consideration, acceptance by the donee, and witness details.
• Stamp Duty Payment: Calculate the applicable stamp duty based on the property's market value and the relationship between the donor and donee. Pay the gift deed stamp duty in Tamil Nadu through appropriate methods (e.g., purchasing non-judicial stamp paper or e-stamping).
• Visit the Sub-Registrar's Office: Take the drafted Gift Deed (on stamp paper), all required supporting documents, and the payment receipt for registration charges to the SRO that has jurisdiction over the property's location.
• Verification and Signatures: The Sub-Registrar will verify the documents and the identities of the donor, donee, and witnesses. All parties must sign the deed and the register in the presence of the Sub-Registrar. Biometric details (thumb impressions) and photographs will also be captured.
• Registration and Document Collection: After successful verification and payment of registration fees, the Sub-Registrar will register the Gift Deed. A registration number will be assigned, and the original registered document can usually be collected after a few days, bearing the official seal and signature. You might also receive a possession certificate depending on the context.

Online Registration

Tamil Nadu's Registration Department offers online services (like the STAR 2.0 portal) that can streamline parts of the process, though physical presence is still required for final execution.

• Online Document Preparation (Optional): Some services might allow online drafting or provide templates for the Gift Deed.
• E-Payment of Stamp Duty and Fees: Calculate and pay the required gift deed registration charges in Tamil Nadu and stamp duty online through the government's designated portal. Generate the e-challan or receipt.
• Online Appointment Booking: Use the portal to book an appointment slot at the relevant Sub-Registrar's office for document submission and registration.
• Physical Visit for Execution: Visit the SRO at the scheduled time with the printed Gift Deed, e-payment receipts, all original supporting documents, and ensure the donor, donee, and witnesses are present for signing and biometric verification before the Sub-Registrar.

Stamp Duty and Registration Charges in Tamil Nadu

Paying the correct stamp duty and registration fees is mandatory for the legal validity of a document. The rates vary based on the relationship between the donor and donee. [1]

Stamp Duty:

• Gift Deed in Blood Relation: For gifts of immovable property between specified 'family members' (includes spouse, parents, children, grandchildren, siblings), the stamp duty on gift deed in Tamil Nadu in blood relation is concessional. Currently, it is 1% of the property's market value, subject to a maximum of ₹25,000.
• Gift Deed to Non-Family Members: If the gift is made to someone outside the defined family members (e.g., friends, distant relatives), the stamp duty is significantly higher. It is charged at 7% of the property's market value, similar to a regular sale transaction.

Registration Charges:

• Gift Deed in Blood Relation: For gifts between specified family members, the registration charge is 1% of the property's market value, subject to a maximum of ₹4,000.
• Gift Deed to Non-Family Members: If the gift is to a non-relative, the registration charge is 4% of the property's market value, with no maximum cap.

(Note: Rates are subject to change by the Tamil Nadu government. Always verify the current applicable rates before execution.) Understanding these costs is crucial, similar to knowing the stamp duty on gift deed generally across India.

Tax Implications of Gift Deed in Tamil Nadu

While gifting property itself doesn't attract gift tax currently in India, there are income tax implications for the recipient (donee) under certain conditions. [1]

• Income Tax Provisions (Section 56(2)(x)): If an individual receives immovable property as a gift without consideration, and the stamp duty value of the property exceeds ₹50,000, the entire stamp duty value is treated as 'Income from Other Sources' for the recipient and taxed according to their applicable income tax slab. This is a key aspect of Indian property tax considerations.
• Exemption for Gifts from Relatives: Crucially, the above tax rule does not apply if the gift is received from a 'relative'. The Income Tax Act defines relatives broadly to include spouse, siblings, parents, lineal ascendants/descendants of the individual and their spouse, etc. Therefore, gifts received from close family members (as defined by the Income Tax Act) are generally tax-free in the hands of the recipient, regardless of the property's value.
• Capital Gains Implications: If the donee later sells the gifted property, they will be liable for capital gains tax. For calculating capital gains, the 'cost of acquisition' for the donee will be the cost at which the previous owner (the donor) acquired the property. The holding period also includes the period for which the donor held the property.

How NoBroker Can Help with Legal Services?

Navigating the process of creating and registering a gift deed in Tamil Nadu involves careful legal drafting and adherence to procedural requirements. Errors can lead to future complications or even invalidate the transfer. NoBroker simplifies this entire process through its legal services. We connect you with experienced lawyers in Tamil Nadu who can professionally draft your Gift Deed, advise on the correct gift deed registration charges, and provide end-to-end assistance with the registration process, ensuring your property transfer is smooth, legally compliant, and secure.

Frequently Asked Questions

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