Registration checklist
Documents required for a sale or gift deed in Tamil Nadu (கிரையம் / தானம்)
A sale or gift deed in Tamil Nadu is registered at a Sub-Registrar Office. Here is what to bring there, with the law each item comes from.
What to bring
Required from the people signing
-
Only for a sale deed
Passport-size photographs of every buyer and seller
Each buyer's and seller's fingerprints go on the deed too, as do the photograph and fingerprints of whoever presents it.
Registration Act s.32-AA (TN) -
If: The value, or the stamp valuation, is above ₹20 lakh
PAN of every party
Quoted in the deed. A party without a PAN can file Form 97 instead.
Income-tax Rules 2026 r.159 -
Only for a gift deed
Two witnesses who attest the gift deed
The donor signs, and at least two witnesses attest it.
Transfer of Property Act s.123 -
Only for a gift deed
The person receiving the gift accepts it
They must accept it while the giver is alive and still able to give.
Transfer of Property Act s.122
Required only if it applies to you
-
If: A party is a minor with no taxable income, and the value is above ₹20 lakh
A parent's or guardian's PAN for a minor
Income-tax Rules 2026 r.159
Also needed, as for most deeds
Usually asked for; no law requires these
- Encumbrance certificate for the property TNREGINET FAQ Q.51 · Get it online (encumbrance certificate)
- Patta for the property TNREGINET FAQ Q.105 · Get it online (patta chitta)
- A copy of the previous deed TNREGINET FAQ Q.51
Required by law
- Everyone who signed the deed, or their agent Registration Act s.34
- If an agent presents the deed for someone who lives in India: Power of attorney authenticated by a Registrar or Sub-Registrar Registration Act s.33
- Only for a gift deed: Passport-size photograph of the person presenting the deed Registration Act s.32-AA (TN)
Not needed for a sale or gift deed
- Chitta, adangal or the FMB sketch, if you do not readily have them. The officer cannot insist. TNREGINET FAQ Q.88
- Only for a gift deed: Any payment. A gift is made without consideration. Transfer of Property Act s.122
Gift deed or gift settlement?
Gift deed
Your gift deed uses the full rate. Gifting to family? Check whether you qualify for gift settlement before choosing it.
A family relationship alone does not establish eligibility for the lower rate.
Gift settlement
- Stamp duty: 1% of market value, at most ₹40,000 IGR row 11(i)
- Registration fee: 1% of market value, at most ₹10,000 IGR row 11(i)
You can use the gift settlement concession only after confirming that you qualify for it.
A family relationship, or eligibility for a partition or release concession, is not enough on its own.