Property Law July 13, 2026 5 min read

Gift Deed Registration Kolkata | Process & Stamp Duty

Complete guide to gift deed registration in Kolkata. Process, stamp duty, registration fees, tax implications.

Gift Deed Registration Kolkata 2025

Introduction – Gift Deed Registration in Kolkata

A gift deed is a legal document through which a person (donor) voluntarily transfers immovable or movable property to another person (donee) without any monetary consideration. Under the Transfer of Property Act, 1882, a gift must be made by a registered instrument signed by the donor and attested by at least two witnesses, unless the gift is of movable property and is effected by delivery of possession. In Kolkata, gift deeds are registered with the Sub-Registrar of Assurances under the Registration Act, 1908. This comprehensive guide explains the process, stamp duty, registration fees, tax implications, and legal requirements for gift deed registration in Kolkata.

Legal Requirements for a Valid Gift Deed

Under Section 122 of the Transfer of Property Act, 1882, a gift must satisfy the following requirements: (1) The donor must voluntarily and without coercion transfer the property. (2) There must be no consideration (money or money's worth) for the gift. (3) The donor must accept the transfer. (4) For immovable property, the gift must be made by a registered instrument signed by the donor and attested by at least two witnesses. (5) For movable property, the gift may be effected by registered instrument or by delivery of possession.

Types of Gifts

Gift of Immovable Property

Gifts of land, buildings, flats, or any interest in immovable property require a registered gift deed. The deed must be stamped with the appropriate stamp duty and registered with the Sub-Registrar.

Gift of Movable Property

Gifts of jewellery, vehicles, shares, cash, or other movable property can be made by delivery of possession without registration. However, it is advisable to have a gift deed for documentation and tax purposes.

Gift to Near Relatives

Gifts to near relatives (spouse, children, parents, siblings) attract nominal stamp duty of Rs. 100 in West Bengal. This is a significant benefit for intra-family transfers.

Stamp Duty and Registration Fees

Stamp Duty on Gift Deed

Gift to near relatives: Nominal stamp duty of Rs. 100. Gift to non-relatives: Same as sale deed (5% of market value or consideration amount, whichever is higher). For women donors/donees: Concession of 1% applies.

Registration Fee

1% of the market value or consideration amount, whichever is higher, subject to a maximum cap of Rs. 30,000.

Tax Implications of Gift Deeds

Income Tax Provisions

Under Section 56(2)(x) of the Income Tax Act, 1961, gifts received from specified relatives (including spouse, siblings, lineal ascendants/descendants, and certain others) are exempt from income tax. Gifts received from non-relatives exceeding Rs. 50,000 in aggregate in a financial year are taxable as income from other sources. Gifts received on the occasion of marriage, under a will, or in contemplation of death are also exempt.

Capital Gains Tax

The donor may be liable for capital gains tax if the gifted property was held as a capital asset and the gift is to a non-relative or for inadequate consideration. However, gifts to relatives are generally treated as a transfer for income tax purposes only if the gift is for inadequate consideration.

Procedure for Registration of Gift Deed

Step 1: Draft the Gift Deed

The gift deed is drafted by a lawyer or deed writer containing: details of the donor and donee, description of the property, declaration of voluntary transfer without consideration, statement of acceptance by the donee, signatures of the donor and two witnesses.

Step 2: Pay Stamp Duty

Pay the stamp duty through e-stamping or franking. For gifts to near relatives, pay the nominal stamp duty of Rs. 100.

Step 3: Appear Before Sub-Registrar

The donor and donee (and two witnesses) must appear before the Sub-Registrar of Assurances in whose jurisdiction the property is located. Carry the original gift deed, ID proofs, photographs, property documents, and proof of stamp duty payment.

Step 4: Registration

The Sub-Registrar verifies the identity of the parties, reads out the deed, and registers it. The original registered gift deed is returned after processing.

Revocation of Gift

Under Section 126 of the Transfer of Property Act, a gift once made and accepted cannot be revoked. However, a gift can be revoked if: (1) it was obtained by fraud, coercion, or undue influence, (2) it was made subject to a condition that was later breached, (3) the donor and donee agreed to revocation before the gift was registered.