The stamp duty and registration charge in north-eastern state of Assam, are much higher than that in most other Indian states. Discussed in this article is the amount that you will have to pay towards Guwahati stamp duty and registration charges, to become a property owner in Assam’s capital.
What is stamp duty?
Stamp duty is a fee imposed by the state that homebuyers need to pay for the transfer of property title in their name. Because land is a state matter in the Indian Constitution, the amount of stamp duty varies from state to state, as each state has the authority to determine this tax.
As per Section 25 of the Registration Act of 1969, all necessary documents for property deed registration must be submitted to the competent registrar officer within four months of the property registration date. In case of any violation, a fine equivalent to ten times the property registration fee must be paid.
Stamp duty in Assam in 2024
| Property owner | Stamp duty as a percentage of registered property value | Registration charge as a percentage of the property value |
| Man | 6% | 8.5%* |
| Woman | 5% | 8.5%* |
Source: https://igr.assam.gov.in
*This rate for registration charge is applicable on properties worth over Rs 5 lakh.
The overall money (14.5%) that homebuyers in Guwahati have to pay as stamp duty and registration charges continues to be among the highest in India. Owing to the high duty, homebuyers in Guwahati often delay property registration or try to avoid doing so altogether to save on costs. Even though this results in huge revenue loss to the local authorities, Assam continues with an exorbitantly high rate regime of stamp duty and registration charges.
Stamp duty for women Assam in 2024
| Property owner | Stamp duty as a percentage of registered property value | Registration charge as a percentage of the property value |
| Woman | 5% | 8.5% |
Source: https://igr.assam.gov.in
As against 6% in case of a male owners, women property buyers have to pay only 5% as stamp duty on property registration across Assam.
Flat registration charges in Assam in 2024
Irrespective of the gender, buyers in the state have to pay 8.5% of the property value (where the value exceeds Rs 5 lakh) as the registration charge in Guwahati to complete property transactions and get the conveyance deed registered in the government’s records. However, the percentage of the registration amount may be lower in case of low-budget properties.
Extra expense: Charge on NOC from GMDA
Further adding to the cost of registration, the Guwahati Municipal Development Authority (GMDA) charges a 1% levy for providing no-objection certificate (NOC) for sale permission.
| Document type | Processing fees for NOC |
| NOC for sale/ transfer/ sub-division of land | 1% of the total value of the land, excluding the value of the building. |
| NOC for apartment/flat sale/transfer | 1% will be limited to the extent of the value of the land component only. |
Factors affecting stamp duty in Assam
States in India charge different stamp duty on different instruments of property transaction based on certain parameters. In most cases, states offer a lower rate to women borrowers. The same is true of Assam. Just like many states in India, the Assam government property purchases by women homebuyers. So, if the property is registered in the name of a woman or jointly with a woman, stamp duty on registry is lower. While men in the state pay 6% stamp duty, women pay 1% lower rate at 5%.
States like Haryana also charge different stamp duties based on the location of the property: rates are lower for properties located in rural areas while they are higher for urban areas. the same is not true in Assam. The location of the property does not have any impact on stamp duty.
How to calculate stamp duty in Assam?
Property registry in the name of a woman
Suppose Akoi is buying a property in Guwahati in 2024. Here is how much money she would pay as stamp duty and registry fee for property worth Rs 50 lakh:
Property worth: Rs 50 lakh
Stamp duty applicable: 5% of Rs 50 lakh= Rs 2.5 lakh
Registration fee applicable: 8.5% of Rs 50 lakh= Rs 4.25 lakh
Total outgo: Rs 6.75 lakh
Property registry in the name of man
Now, suppose Probal Baruah is buying a property in Guwahati in 2024. Here is how much money he would pay as stamp duty and registry fee for property worth Rs 50 lakh:
Property worth: Rs 50 lakh
Stamp duty applicable: 6% of Rs 50 lakh= Rs 3 lakh
Registration fee applicable: 8.5% of Rs 50 lakh= Rs 4.25 lakh
Total outgo: Rs 7.25 lakh
Property registry in the name of man and woman
Now, Probal and Akoi and both buying a joint property in Guwahati in 2024. Here is how much money they would pay as stamp duty and registry fee for property worth Rs 50 lakh:
Property worth: Rs 50 lakh
Stamp duty applicable: 5% of Rs 50 lakh= Rs 2.5 lakh
Registration fee applicable: 1% of Rs 50 lakh= Rs 4.25 lakh
Total outgo: Rs 6.75 lakh
Documents required for property registration in Assam
- Agreement to sale
- Sale deed
- Encumbrance certificate
- Property tax receipts
- No-objection certificate
- Power of Attorney, if applicable
- Stamp duty and registration fees payment proof
- Occupancy certificate for new buildings
- Completion certificate for under-construction buildings
- TDS deduction certificate (applicable on properties worth over Rs 50 lakh))
- PAN Card of buyer
- PAN Card of seller
- Aadhaar card of seller
- Aadhaar card of buyer
- Passport size photos of buyer and seller
- ID proof of buyer
- ID proof of seller
- ID proof of witnesses
- Address proof of buyer
- Address proof of seller
- Address proof of witnesses
Modes of stamp duty payment in Assam
In 2024, buyers in Assam have three options for paying stamp duty and registration charges. These payment channels include:
Offline payment
In this method, the buyer needs to buy stamp paper of the required value from a licenced stamp vendor for their sale instrument. This is applicable when the value of stamps is up to Rs 50,000.
Franking
Authorised banks in India offer franking services, where they stamp the property purchase document or affix a denomination on it. This serves as proof that the stamp duty for the transaction has been duly paid.
E-stamping
The Stock Holding Corporation of India Limited (SHCIL) has been appointed by the Central government as the agency for e-stamps nationwide. Buyers can conveniently visit the SHCIL portal to make their stamp duty payments for property purchases.
Why use e-stamp paper for register property in Assam?
SHCIL has been designated the central record keeping agency by the Finance Ministry and provides electronic stamping (e-stamping) services to 22 states. These include Assam. E-stamping offers several advantages:
Efficiency: The generation of an e-stamp certificate is a quick process, taking only a few minutes. This results in significant time and energy savings.
Enhanced security: E-stamps come with a unique identification number (UIN), ensuring that they cannot be tampered with or duplicated, providing a higher level of security.
Simplified verification: The genuineness of an e-stamp certificate can be easily verified using the inquiry module, adding a layer of transparency and trust to the process.
Flexibility: Unlike traditional stamps, e-stamps do not carry a specific denomination. This feature makes e-stamps a more flexible and adaptable option for various transactions.
Prevention of duplicate copies: E-stamp certificates do not have duplicate copies issued. This serves as an additional safeguard, minimizing the risk of tampering or misuse.
Refund process control: For the cancellation of an e-stamp request and subsequent refund, a physical visit to a SHCIL office is required. This measure helps prevent wrongful refunds and adds an extra layer of control to the process.
How to register property at sub-registrar office in Assam?
Step 1: Once stamp duty payment has been made, the parties involved in the transaction can visit the sub-registrar office under whose jurisdiction the area falls along with the sale deed and other relevant property papers. The presence of two witnesses is also mandatory. Each person involved in the transaction must carry their ID card, address proof and PAN card for verification.
Step 2: The sub-registrar will verify all your documents. After this, officials present in the office will verify the identity of all concerned and their signatures, etc.
Step 3: If there is no problem with the documents or the transaction, the sub-registrar will accept your application for registration. You will be able to collect the original property papers in a matter of 15 days.
List of sub-registrar office in Assam
| District number | District name | Serial number | Name of Registration Office |
| 1 | Kamrup Metro | 1 | Guwahati |
| 2 | Panikhaiti | ||
| 2 | Kamrup Rural | 3 | Hajo |
| 4 | Rangia | ||
| 5 | Boko | ||
| 6 | Kamrup Sadar | ||
| 3 | Goalpara | 7 | Goalpara |
| 8 | Lakhipur | ||
| 4 | Nalbari | 9 | Nalbari(Sr) |
| 10 | Mukalmua | ||
| 11 | Belsor | ||
| 5 | Baksa | 12 | Tihu |
| 13 | Tamulpur | ||
| 14 | Mossalpur | ||
| 6 | Barpeta | 15 | Barpeta(Dy) |
| 16 | Kalgasia | ||
| 17 | Patacharkuchi | ||
| 18 | Sarbhog | ||
| 19 | Mandia | ||
| 20 | Pathsala | ||
| 21 | Barpeta Road | ||
| 7 | Bongaigaon | 22 | Bongaigaon |
| 23 | Abhayapuri | ||
| 24 | Bijni | ||
| 8 | Kokrajhar | 25 | Kokrajhar(Dy) |
| 26 | Gossaigaon | ||
| 9 | Dhubri | 27 | Dhubri(Sr) |
| 28 | Bilashipara | ||
| 29 | Golakganj | ||
| 10 | South Salmara | 30 | Hatsingimari |
| 31 | South Salmara | ||
| 11 | Lakhimpur | 32 | North Lakhimpur(Dy) |
| 33 | Dhakuakhana | ||
| 12 | Dhemaji | 34 | Dhemaji |
| 35 | Jonai | ||
| 13 | Morigaon | 36 | Morigaon(Sr) |
| 14 | Nagaon | 37 | Nagaon |
| 38 | Kaliabor | ||
| 39 | Dhing | ||
| 40 | Rupahi | ||
| 41 | Hojai | ||
| 42 | Jakhalabanda | ||
| 43 | Kampur | ||
| 15 | Golaghat | 44 | Golaghat(Sr) |
| 45 | Bokakhat | ||
| 46 | Sarupathar | ||
| 16 | Jorhat | 47 | Jorhat(Sr) |
| 17 | Majuli | 48 | Garmur |
| 18 | Sivasagar | 49 | Sivasagar(Dy) |
| 50 | Nazira | ||
| 19 | Charaideo | 51 | Sonari |
| 20 | Dibrugarh | 52 | Dibrugarh(Sr) |
| 53 | Naharkatia | ||
| 21 | Tinsukia | 54 | Tinsukia(Sr) |
| 55 | Margherita | ||
| 56 | Chapakhawa | ||
| 22 | Hailakandi | 57 | Hailakandi(Sr) |
| 58 | Katlicherra | ||
| 23 | Cachar | 59 | Cachar(Silchar) |
| 60 | Lakhipur | ||
| 61 | Barjatrapur | ||
| 62 | Palanghat | ||
| 63 | Katigorah | ||
| 24 | Karimganj | 64 | Karimganj(Sr) |
| 65 | Patharkandi | ||
| 66 | Bhangabazar | ||
| 67 | R.K. Nagar | ||
| 68 | Ratabari | ||
| 25 | Sonitpur | 69 | Tezpur(Sr) |
| 70 | Dhekiajuli | ||
| 26 | Biswanath | 71 | Sootea |
| 72 | Biswanath Chariali | ||
| 27 | Darrang | 73 | Mangaldoi(Sr) |
| 74 | Dalgaon | ||
| 28 | Udalguri | 75 | Udalguri |
Tax benefits on registration and stamp duty in Assam
Home buyers can avail a tax rebate of up to Rs 1.5 lakh on stamp duty and registration charges under Section 80C(2)(xviii)(d) of the Income Tax Act. This limit also encompasses exemptions on contributions to PPF, EPF, life insurance premiums, and other specified tax-saving instruments. It’s essential to understand that these tax benefits apply exclusively to purchases of new residential properties. Owners of old/resale properties or commercial properties are not eligible for this particular tax benefit. Seeking guidance from a tax professional during the filing of Income Tax Returns (ITR) is recommended to ensure compliance and maximize available deductions.
Contact details
Head of the department
Email: dlrs-igr@assam.gov.in
Phone: 03613589077
Fax: 03612452854
Address: The director of land records and Survey,
Raj Bhawan, Rupnagar, Guwahati-32
Assistant inspector general of registration
Email: dlrs-igr@assam.gov.in
Phone: 03612452854
Fax: 03612452854
Address: The director of land records and Survey,
Raj Bhawan, Rupnagar, Guwahati-32
Assistant inspector general of registration
Email: dlrs-igr@assam.gov.in
Phone: 03612452854
Fax: 03612452854
Address: The director of land records and Survey,
Raj Bhawan, Rupnagar, Guwahati-32
Housing.com POV
Unlike most states in India, Assam charges an extremely high stamp duty and registration fee on property registration. This is one reason why most buyers continue to avoid registering property documents despite the sale. However, doing so is not advisable because this means there is no legal proof of the transaction, and in case of a future dispute the buyer will not be able to prove their ownership for the asset.
FAQs
What is the Sixth Schedule?
The Sixth Schedule provides provisions for the administration of tribal areas in Assam, Meghalaya, Tripura and Mizoram, under Article 244 of the Constitution of India. The Sixth Schedule allows autonomous district councils to make laws, prohibiting outsiders from buying tribal lands in these states.
Can I buy property anywhere in Assam?
Various parts of the state fall under the Sixth Schedule areas while many others fall under the tribal belt. While people from outside the state cannot buy land that falls under the Sixth Schedule, non-tribal people cannot buy land in the tribal areas of the state.
Which are the areas in Assam where outsiders cannot buy land?
In 17 tribal belts and 30 blocks of Assam that are spread across many districts, non-tribal people are not allowed to buy land. The district in which these belts and blocks are located include Tinsukia, Sonitpur, Nagaon, Morigaon, Lakhimpur, Kamrup, Kamrup, Goalpara, Dhemaji, Darrang, Bongaigaon and four districts under the Bodoland Territorial Council.
Is registration of property mandatory?
Yes, registration of property is mandatory by law. It protects buyers against title disputes, which is common in India.
Where can I get my property registered in Assam?
Each district, sub-district and circle area has registration offices where you can submit documents relating to our properties and get it registered. To register a document, a person must go to the Sub-Registrar office situated in a District, Sub-District and Circle level where the property is located.
Is registration of a gift deed mandatory in Assam?
Yes, registration of a gift deed is mandatory in Assam.
Who pays the stamp duty on sale deed in Assam?
The buyer pays the stamp duty on sale deed in Assam.
What can be the mode of payment of stamp duty?
Under Section 10 of the Indian Stamp Act, payment of stamp duty on an instrument chargeable with the duty shall be indicated on such instrument by means of stamps as provided under the Act. The payment of stamp duty is by way of: (a) Adhesive stamps (b) Impressed stamps (c) Payment of duty in cash (under Section 10-A as inserted by A.P. Act 8 of 1998, w.e.f 01-05-1998).
