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How to Make Gift Deed for Property 2026

Gift Deed - transfer property without consideration. Lower stamp duty for blood relatives (1-3%) vs others (5-7%).

📁 Documents ⏱️ 2-3 hours 💰 1-7% Stamp Duty

About This Guide

Gift Deed under Transfer of Property Act 1882 transfers ownership without monetary consideration. Mandatory registered with stamp duty. Blood relatives: lower stamp duty (1-3%, varies by state). Others: market rate (5-7%). Once registered, irrevocable. Donor must be alive + competent. Acceptance during donor lifetime mandatory.

Eligibility Criteria

Donor: alive, competent, owner of property
Donee: any person (Indian or foreign)
Property: movable (chattels) or immovable (land/house)
Acceptance during donor lifetime
Registration mandatory for immovable >₹100
Stamp duty paid

Documents Required

Keep these documents ready before starting application. Missing documents = delayed approval.

Gift Deed (drafted by lawyer)
Property documents (sale deed, mutation)
Donor + donee KYC (Aadhaar, PAN)
2 witnesses with KYC
Encumbrance Certificate (latest)
Property tax receipts
Photos of donor + donee + 2 witnesses
Stamp paper or e-stamp
Registration fee receipt

Step-by-Step Application Process

Follow these steps in order. Each step is critical - skip none.

Hire Lawyer

Draft Gift Deed. ₹2,000-10,000.

Determine Stamp Duty

Blood relative: 1-3%. Others: 5-7%. State-specific. Calculator on state portal.

Buy E-Stamp

shcilestamp.com or state portal. Per stamp duty calculation.

Document Drafting

Identify donor, donee, property, gift consideration (₹1 nominal), schedule of property, witnesses.

Schedule Sub-Registrar Visit

Online appointment via state portal.

Visit With All Parties

Donor + donee + 2 witnesses. Original IDs.

Biometric

All parties + witnesses biometric capture.

Pay Registration Fee

1% of stamp duty (varies). Cap ₹30,000 in some states.

Document Registered

Stamped + signed by Sub-Registrar.

Original to Donee

Registration receipt.

Mutation Apply

Update revenue records via Dakhil-Kharij.

Key Benefits

Family wealth transfer
Lower stamp duty for relatives
Avoid sale deed (no money exchange)
Tax-free for relatives (Section 56 IT Act)
Irrevocable certainty
Estate planning
Single-day registration possible
Lifetime gift

What Happens After Application?

Donee owns property after registration. Mutation in revenue records 30-90 days. Tax: free for relatives, taxable as Income from Other Sources for non-relatives if > ₹50K.

Frequently Asked Questions

Can revoke Gift Deed?

Generally NO once registered + accepted. Exception: Section 126 Transfer of Property Act for specific circumstances (donee unworthy, conditions). Court process required.

Income tax for donee?

From relative (parent, sibling, spouse, lineal): tax-free. From non-relative > ₹50K: taxable as Income from Other Sources at slab rate.