Mistakes, Disputes and Official Sources
Official sources for buying and selling property in India: stamp duty, tax, RERA and land records
A directory of the government portals that settle property questions in India: state registration and stamp duty, RERA authorities, Income Tax, GST, land records, courts and consumer forums.
For any property figure or rule in India, go to the authority that sets it. State registration departments publish stamp duty rates, circle rates and encumbrance searches. State RERA authorities list registered projects and agents and take complaints. The Income Tax Department sets TDS, capital gains and cash rules. CBIC issues GST notifications. State revenue departments hold land records. Use the list below to check what a broker, builder or website tells you. This page lists homepages only. Find the specific circular or rate table from there, and note the date on each notification you rely on.
Central government portals
| Portal | What to check there |
|---|---|
| Income Tax Department e-filing | Property TDS challan-cum-statement, Form 15CA, returns, Annual Information Statement, e-PAN |
| Income Tax Department | Text of the Income-tax Act, 2025 and rules, CBDT circulars, cost inflation index |
| TRACES | TDS certificates, corrections, lower deduction certificates |
| CBIC GST portal | GST rate notifications for construction, brokerage, maintenance |
| GST portal | Verify a builder's or broker's GSTIN |
| Ministry of Housing and Urban Affairs | RERA Act, 2016 and links to state RERA authorities |
| India Code | Official text of central Acts: Registration Act, Transfer of Property Act, Indian Stamp Act, RERA Act, Benami Act |
| Reserve Bank of India | FEMA rules for NRIs buying and selling property, remittances, loan-to-value norms |
| Department of Land Resources | Land records modernisation and links to state land record systems |
| eCourts Services | Case status searches for litigation on a property |
| Insolvency and Bankruptcy Board of India | Builders in insolvency, homebuyer claims |
| National Consumer Helpline | Consumer grievances and mediation |
| e-Jagriti | Online filing in district, state and national consumer commissions |
State portals for stamp duty, registration and RERA (examples)
| State | Registration and stamp duty | RERA |
|---|---|---|
| Maharashtra | IGR Maharashtra: ready reckoner, GRAS e-payment, document search | MahaRERA |
| Delhi | Department of Revenue, Delhi: circle rates, registration | Delhi RERA |
| Karnataka | Kaveri Online Services: guidance values, EC, registration | Karnataka RERA |
| Tamil Nadu | TNREGINET: guideline values, EC | TNRERA |
| Telangana | Registration and Stamps Department, Telangana | TG RERA |
| Uttar Pradesh | IGRS Uttar Pradesh | UP RERA |
| Gujarat | Garvi, Gujarat | GujRERA |
Other states run equivalent portals. Search from the state government's main website or from the RERA links on the MoHUA site. Make sure the address ends in gov.in or nic.in, or is linked from an official site, before entering any personal data or paying a fee.
How to use the sources well
- Find the notification, not a summary. Stamp duty rates and circle rates change by notification. Note the number and date.
- Match your property exactly. Circle rates depend on locality, building type, floor and age factors.
- Use official calculators where offered. Several state portals include stamp duty and registration fee calculators.
- Check people and projects. Search the builder's project and the broker's agent registration on the state RERA site before you pay anyone.
- Keep copies. Download the rate table or project page on the day you rely on it. Pages change.
- For tax rules, read the date. From 1 April 2026 the Income-tax Act, 2025 applies with new section numbers. Older articles quoting section 194-IA or 112 describe the same rules under the old numbering.
Which authority answers which question
| Your question | Go to |
|---|---|
| What stamp duty and registration fee will I pay on this flat? | State registration department (rate notification and circle rate table) |
| Is this project registered, and when is it due for completion? | State RERA authority, project search |
| Is this broker allowed to sell units in this project? | State RERA authority, agent search |
| Is the seller's flat mortgaged? | Sub-registrar's office or state portal, encumbrance certificate |
| Who is recorded as owner of this plot? | State revenue department land records |
| How much TDS do I deduct, and how do I file it? | Income Tax Department e-filing portal |
| What GST applies to my builder's demand? | CBIC notifications; the builder's tax invoice |
| Can the NRI seller send the money abroad? | Reserve Bank of India FEMA rules, through an authorised dealer bank |
| My builder is delaying possession: where do I complain? | State RERA authority, or a consumer commission through e-Jagriti |
| Is there a case pending on this property? | eCourts Services, by party name or case number |
When two sources disagree, for example a broker's rate card and the state notification, the notification wins. When a notification has been amended, the latest amendment wins, so check the date on everything.
What official sources will not do
- Rank builders or brokers. RERA sites show registrations, complaints and orders, not quality ratings.
- Value your specific property. Circle rates are minimums for duty, not market prices. Use a registered valuer for a market valuation.
- Give personal legal advice. Sub-registrar offices and helplines explain procedures, but not whether a particular title is safe.
For the meaning of what you find, use the guides on title verification, the RERA complaint process, the agreement versus sale deed, cash and undervaluation risks and the mistakes guide.
FAQ
Is there one national portal for stamp duty rates?
No. Stamp duty on property is a state matter, so each state publishes its own rates and circle values. Use the state registration portal.
Where do I check whether a broker is RERA-registered?
On the state RERA website's agent search. Agents dealing in registered projects must display their registration number.
Where is the official text of the Income-tax Act, 2025?
On the Income Tax Department's website and on India Code. Use the latest amended version.
How do I verify a builder's GST registration?
Use the "Search Taxpayer" facility on the GST portal with the GSTIN on the invoice.
Sources
- Ministry of Housing and Urban Affairs — RERA and state authority links
- Income Tax Department e-filing portal — tax filings
- India Code — central Acts
- Department of Land Resources — land records
- See the overview of buying and selling costs
