The image above is an AI generated illustration made for this guide. It does not show real people or a real property.
Maharashtra gift deed charges depend on the recipient’s relationship to the donor and the property category. Article 34 of the Maharashtra Stamp Act provides a Rs 200 concession for specified gifts, a broader 3% provision for family members and conveyance based treatment for other cases. Registration fees and any additional levies must be checked separately. This guide sets out those charges, how to complete and register a gift of a flat or land, the society, CIDCO and lender checks, and the income tax position.
This is general information and not legal or tax advice. Rates and rules change, and the Income-tax Act, 2025 applies from tax year 2026 to 2027. Have a lawyer and a chartered accountant review your own gift. This guide is independent and has not been reviewed by a lawyer.
Stamp duty under Article 34
IGR Maharashtra’s published schedule, updated for the July 2026 amendments, shows these treatments for a gift of immovable property. This is stamp duty only, and not the total cost of the deed. See IGR Maharashtra for the current schedule.
| Category | Article 34 treatment |
|---|---|
| Qualifying residential or agricultural property gifted to the specifically listed recipients: husband, wife, son, daughter, grandson, granddaughter or the wife of a deceased son | Rs 200 concession. |
| Other gifts that qualify under the broader family member proviso: husband, wife, brother, sister, or a lineal ascendant or descendant of the donor | 3% of the market value. |
| Gifts outside those provisions, such as to a cousin, nephew, niece or friend | The applicable Article 25 conveyance treatment on the market value. |
- Parents and siblings are not on the narrow Rs 200 list, so a gift to them falls under the 3% provision.
- The direction of the gift matters. A parent gifting to a daughter and a daughter gifting to a parent are treated differently, because the lists name specific recipients.
- Check how your own asset is classified. Is the flat residential? Is the land agricultural? How is a vacant plot or a commercial unit classified? A plot is not automatically excluded, and agricultural land can carry its own legal checks on transfer.
Duty is charged on the market value, usually the ready reckoner value. See the ready reckoner rate guide and the stamp duty and registration guide.
Registration fees and other costs
| Cost | What to know |
|---|---|
| Stamp duty | As in the table above. |
| Registration fee | IGR’s registration fee table includes a note, effective from 1 April 2016, that sets a Rs 200 registration fee for the qualifying property and recipient categories. For other cases, use the applicable fee schedule on the IGR site. |
| Additional levies and other costs | Check for any applicable additional levies, such as a metro cess in the Mumbai region, and for other transaction costs. Whether a levy applies to your gift and property should be confirmed on the IGR calculator. |
Do not assume a total from the two Rs 200 figures alone, because additional levies and other costs may apply.
Examples
| Example | What it teaches |
|---|---|
| A parent gifts a qualifying residential flat to a daughter | The narrow Rs 200 stamp duty concession applies, but it is not the total cost. |
| A daughter gifts property to a parent | The direction matters. A parent is not on the narrow list, so the 3% provision applies. |
| A brother gifts property to a sister | The broader family category applies. |
| An uncle gifts property to a niece | The stamp duty list and the income tax relative list differ, and income tax can be exempt while stamp duty is still high. |
| A commercial unit is gifted to a child | Property classification matters, and the Rs 200 concession is for specified property categories. |
Each example shows the base statutory treatment only. No final Navi Mumbai amount is calculated here, because additional levies were not verified.
Validity and acceptance
- This guide addresses registered gifts of immovable property under the Transfer of Property Act, 1882. Section 122 requires the recipient to accept the gift, or someone on their behalf to accept it, during the donor’s lifetime and while the donor is still capable of giving.
- Section 123 requires a registered instrument, signed by the donor and attested by at least two witnesses.
- Personal law exceptions, including questions about Muslim gifts, are preserved by the Act and need separate advice.
- The Maharashtra Stamp Act also deals with oral gifts for stamp duty. That does not by itself establish that an oral transaction transfers title.
A gift differs from a sale deed, where money changes hands, a will, which takes effect after death, and a relinquishment deed, where a co-owner gives up a share. See the agreement for sale, sale deed and conveyance guide for the sale side.
Registration steps and documents
- Verify the donor’s ownership, the share being gifted and any encumbrances.
- Confirm the relationship and the property classification you rely on for a concession.
- Establish the applicable permissions and charges.
- Draft the deed, including the recipient’s acceptance and any conditions, which your advocate should review carefully.
- Complete the payment and the registration formalities at the Sub-Registrar’s office.
- Collect the registered deed and check the Index II entry. See the Index II guide.
- Update the society, municipal, land or lessor records that apply to your property.
Typical documents include the donor’s title documents and the title chain, identity proofs and photographs, evidence of the relationship used for a concession, an exact description of the property and the share being gifted, details of any mortgage and the lender’s requirements, and any applicable CIDCO or lease conditions. Authorised representation and special cases need separate treatment. Index II and record updates do not replace the registered deed or a valid title chain. Use the property lawyer guide to agree what your advocate will check and deliver in writing.
Society, CIDCO and mortgage checks
- Society: complete the society’s applicable membership and share transfer formalities. The model bye-laws of cooperative housing societies say a society NOC is not required to transfer the member’s shares and interest, so do not assume a NOC is universally mandatory. Check your registered bye-laws. See the society share certificate guide. A share certificate update does not replace the instrument that transfers the property.
- CIDCO or other lessor: lease, allotment and transfer conditions are separate. See the CIDCO transfer charges guide.
- Lender: if the property is mortgaged, check the lender’s requirements first.
Income tax on a gift of property
- Section 92 of the Income-tax Act, 2025 covers immovable property received without consideration. Where the rule applies and no exemption is available, the property’s stamp duty value is taxable, and the Rs 50,000 limit is a threshold and not an allowance. Read the provision on the income tax website.
- The relationship is read from the recipient’s side. For example, a gift from an uncle to a niece can fall within the niece’s relative category of a parent’s brother, and the reverse direction does not automatically get the same treatment.
- The income tax definition of a relative is different from the Maharashtra stamp duty lists. A gift that is exempt from income tax can still attract substantial stamp duty.
- For the donor’s capital gains, later sale cost and the clubbing rules for gifts to a spouse or a minor child, check the current official provisions or ask a chartered accountant. Whether the receipt was taxed affects the cost used on a later sale.
Can a gift deed be cancelled?
A completed gift cannot ordinarily be revoked simply because the donor changes their mind. Section 126 of the Transfer of Property Act allows revocation under a valid agreed condition on an event that does not depend solely on the donor’s will, and it recognises certain grounds on which a transaction could be rescinded, subject to its conditions. Do not assume that a simple cancellation document automatically reverses ownership. A cancellation, a fresh transfer back and a court challenge are different matters, so take advice before relying on a clause that says otherwise.
Common mistakes
- Assuming that all relatives get the Rs 200 rate. Parents and siblings fall under the 3% provision.
- Assuming that the Rs 200 stamp duty is the whole cost.
- Skipping the society’s membership and share transfer formalities for a flat.
- Leaving out the recipient’s acceptance.
- Treating an updated record as proof of title.
Frequently Asked Questions
Is a gift deed compulsory to register in Maharashtra?
A gift of immovable property needs a registered instrument signed by the donor and attested by at least two witnesses, and the recipient must accept it during the donor’s lifetime. Personal law exceptions need separate advice.
What is the stamp duty on a gift deed to a family member?
Under Article 34, a Rs 200 concession applies to specified recipients for qualifying property, 3% of market value applies under the broader family provision, and other cases follow the conveyance treatment. Confirm the current schedule on the IGR site.
Do parents and siblings get the Rs 200 rate?
No. The narrow list names husband, wife, son, daughter, grandson, granddaughter and the wife of a deceased son. Parents and siblings fall under the 3% provision.
Is tax charged when I receive property as a gift?
Section 92 of the Income-tax Act, 2025 covers it. Where no exemption applies, the stamp duty value is taxable, and gifts from specified relatives are exempt. The relative list is different from the stamp duty list.
Can a gift deed be cancelled later?
Not simply because the donor changes their mind. Revocation is possible only under a valid agreed condition or other recognised grounds, so a cancellation document does not automatically reverse ownership.
Do I need a society NOC to gift a flat?
The model bye-laws say a society NOC is not required to transfer the member’s shares and interest, but the society’s membership and share transfer formalities must be completed. Check your registered bye-laws and any lender or lessor conditions.
Sources and a note on accuracy
| Claim | Source |
|---|---|
| Article 34, the Rs 200 concession and registration fee | IGR Maharashtra published schedule and registration fee table |
| Income tax on gifts of property | Income tax website, Section 92 of the Income-tax Act, 2025 |
| Acceptance, registration and revocation | Transfer of Property Act, 1882, sections 122, 123 and 126 |
| Society transfer | Model bye-laws of cooperative housing societies |
Reviewed on 24 October 2026. The position on additional levies for a gift in Navi Mumbai and the final amount for your property were not verified, so check them on the IGR calculator and with your advocate. This guide has not been reviewed by a lawyer.
The featured image is an AI generated illustration made for this guide, and not a photograph.
NaviMumbai.com is an independent information site and is not affiliated with any government body.
