Gift Deed Registration in Haryana & Delhi
A gift deed passes a house, flat or plot to someone without any price. We draft it for your review, check whether Haryana’s stamp duty remission for blood relatives applies, and confirm the income-tax position for the person receiving it.
What it is
A gift deed is how an owner, the donor, transfers property voluntarily and without consideration to another person, the donee. Section 122 of the Transfer of Property Act, 1882 defines a gift this way and adds that the donee must accept it during the donor’s lifetime.
For land, a house or a flat, Section 123 sets the form: a registered instrument signed by or on behalf of the donor and attested by at least two witnesses. It is registered with the Sub-Registrar under the Registration Act, 1908; in Haryana the application runs online.
Who it applies to
Parents passing a home to children
A father or mother passing a house to a son or daughter while alive, or a Palwal farmer moving land to his sons.
Spouses and siblings
A husband adding his wife as owner, or a brother gifting his share in a plot to a sister.
Grandparents and wider family
Gifts to grandchildren, nephews or in-laws, where stamp duty and income tax can give different answers.
Why it matters
Ownership changes cleanly
Title moves while the donor is alive, so nobody waits for succession later.
Stamp duty can be nil
In Haryana, a gift to a listed blood relative carries no stamp duty under the State’s remission order.
A gift is hard to undo
Section 126 allows revocation only in narrow cases, so the wording has to be right first time.
Stamp duty on a gift deed: family and others
| Who receives the gift | Haryana | Delhi |
|---|---|---|
| Parents, children, grandchildren, brother, sister or spouse | Stamp duty remitted (order of 16 June 2014) | 6% for a male donee, 4% for a female donee |
| Anyone else (nephew, niece, in-laws, friends) | Full stamp duty on the property’s value | 6% for a male donee, 4% for a female donee |
| Registration fee | Charged by the Sub-Registrar | 1% of the value, plus ₹100 pasting charge |
Haryana’s order of 16 June 2014, issued under Section 9 of the Indian Stamp Act, remits stamp duty on a transfer of immovable property within the family by an owner during his lifetime to parents, children, grandchildren, brothers, sisters and between spouses. A corrigendum dated 24 July 2026, published in the Haryana Gazette on 13 August 2026, made it clear that a daughter’s sons and daughters count as grandchildren on the same footing as a son’s children.
For any other donee, duty is charged on the property’s value, which cannot be lower than the collector rate for the area. We check the relationship and the current collector rate before you buy the e-stamp.
Picture a Faridabad widow gifting her flat to her daughter’s son. The Hindi text of the 2014 order spoke only of a son’s children, which left room for doubt. Since the 2026 corrigendum, her grandson clearly qualifies.
Documents required
From the donor
- Title deed or allotment letter, and earlier chain of deeds
- Latest Jamabandi copy and mutation (for land)
- PAN, Aadhaar and photographs
From the donee
- PAN, Aadhaar and photographs
- Proof of relationship, where the remission is claimed (birth certificate, family register or similar)
For the registration
- E-stamp paper on e-GRAS, where duty applies
- Registration fee receipt
- Two attesting witnesses with ID proof
How it works
Confirm the title and the relationship
We check the donor’s ownership, any loan, and whether the donee is in the remission list.
Price the duty and tax
We set out the stamp duty, registration fee and the donee’s income-tax position before anything is signed.
Draft the gift deed for your review
We draft the deed with the property description, the donee’s acceptance and possession, and the family reviews it. If a dispute later needs a legal notice or a court case, that must be signed by a practising advocate.
File online and book the appointment
The deed and documents are uploaded on Haryana’s online deed registration portal and a Sub-Registrar slot is booked.
Sign before the Sub-Registrar
Donor, donee and two witnesses attend once for photographs, biometrics and signatures.
Update the land records
The mutation is entered so the Jamabandi shows the donee as owner.
Timelines
Register within four months of signing
Section 23 of the Registration Act allows four months from execution to present the deed.
Accept during the donor’s lifetime
Under Section 122, acceptance must happen while the donor is alive. If the donee dies before accepting, the gift is void.
Report a taxable gift
A taxable gift is income of the year received and goes into that year’s income tax return.
Income tax on a gifted property
For the donee, the rule was Section 56(2)(x) of the Income-tax Act, 1961. From 1 April 2026 it is Section 92(2)(m) of the Income-tax Act, 2025. If you receive immovable property without consideration and its stamp duty value exceeds ₹50,000, that value is taxed as your income.
Section 92(3) lifts the charge when the gift comes from a relative, on the occasion of marriage, or under a will or inheritance. ‘Relative’ means a spouse, brothers and sisters, the spouse’s brothers and sisters, the parents’ brothers and sisters, lineal ascendants and descendants of the individual and of the spouse, and the spouses of all these.
Here is the catch: the stamp list and the income-tax list are not the same. In practice, a Delhi resident gifting a Gurugram plot to a family friend pays full Haryana duty, and the friend is taxed on the stamp duty value. Our tax planning team compares the routes before anyone signs.
For the donor, a gift is not a transfer for capital gains, under Section 70 of the 2025 Act (old Section 47(iii)). When the donee sells, the earlier owner’s cost and holding period count. Our capital gains tax filing team works this out at the time of sale.
What happens if the gift is not registered
The property does not pass
Under Section 49 of the Registration Act, an unregistered gift deed does not transfer the property.
The remission is lost
If the relationship is wrong or unproved, the Sub-Registrar charges full stamp duty, and an undervalued deed can be reassessed under Section 47-A.
Tax lands on the donee
A gift from someone outside the ‘relative’ list with stamp duty value above ₹50,000 is taxed as the donee’s income.
Frequently asked questions
Is stamp duty payable on a gift deed to a blood relative in Haryana?
No, if the donee is in the remission list. Haryana’s order of 16 June 2014 remits stamp duty when an owner transfers immovable property during his lifetime to parents, children, grandchildren, a brother, a sister or a spouse. A July 2026 corrigendum confirmed that a daughter’s children count as grandchildren too. Gifts to anyone else pay full duty. We check the relationship papers before registration so the remission is not refused.
Is a gift deed taxable in the hands of the person receiving it?
Not if it comes from a relative. Under Section 92(2)(m) of the Income-tax Act, 2025 (old Section 56(2)(x)), immovable property received free with a stamp duty value above ₹50,000 is taxed in the donee’s hands. Section 92(3) exempts gifts from relatives, on marriage, and by will or inheritance. We confirm whether your donor counts as a relative before the deed is drafted.
Can a gift deed be cancelled later?
Only in narrow cases. Section 126 of the Transfer of Property Act lets a gift be revoked on a specified event, not depending on the donor’s will, that both sides agreed to, or on grounds that would allow a contract to be rescinded. We draft the deed so the family’s intention is clear from the start.
Does a gift deed need witnesses?
Yes, at least two. Section 123 of the Transfer of Property Act requires a gift of immovable property to be made by a registered instrument signed by or on behalf of the donor and attested by at least two witnesses. We tell you in advance who can act as a witness and what they need to bring.
Does the donor pay capital gains tax on a gift?
No. A transfer under a gift by an individual or HUF is not treated as a transfer for capital gains, under Section 70 of the Income-tax Act, 2025, earlier Section 47(iii). When the donee later sells, the gain is worked out using the earlier owner’s cost and holding period. We keep the papers for that day.
Is a gift from an uncle to a nephew free of stamp duty in Haryana?
No. An uncle is not in Haryana’s remission list, which covers parents, children, grandchildren, brothers, sisters and spouses, so full stamp duty applies. For income tax, though, a parent’s brother is a ‘relative’, so the gift is not taxed as the donee’s income. We check both lists before advising on the route.
Can a gift deed be registered online in Haryana?
Yes, apart from one visit. Since 1 November 2025, every Haryana district takes deed applications on the online deed registration portal, with fees paid and a Sub-Registrar slot booked online. The donor, donee and two witnesses still attend once for photographs, biometrics and signatures. We prepare the file so that single visit is enough.
What is the stamp duty on a gift deed in Delhi?
Delhi charges 6% where the donee is a man and 4% where the donee is a woman, plus a registration fee of 1% of the value and a ₹100 pasting charge. Duty is worked out on the property’s value, which cannot be below the circle rate. We compute the exact figure before you buy the e-stamp.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
The government charges are the stamp duty, nil in Haryana for listed blood relatives, and the registration fee.
Ready to begin?
Tell us who is gifting what to whom, and we will send back the stamp duty position and a draft gift deed for your review.