Gift Deed Registration Tamil Nadu (Kaaniyal Pattayam) — 2026 Guide
Transferring property as a gift — called Kaaniyal Pattayam (காணியல் பட்டயம்) in Tamil — is one of the most common ways families pass land and property between members without a monetary transaction. A parent gifting a house to a child, a grandparent transferring agricultural land to grandchildren — all of these require a registered gift deed in Tamil Nadu to be legally valid.
An unregistered gift deed transfers no title. The gift must be documented, stamped, and registered at the Sub-Registrar Office to be recognised in land records, courts, and banking.
This guide explains Gift Deed Registration (Kaaniyal Pattayam) in Tamil Nadu. Register your deed on the official portal.
Visit Official TNREGINET Portal →ⓘ This is an independent guide. We are not affiliated with the Tamil Nadu government or TNREGINET.
Stamp Duty on Gift Deed in Tamil Nadu (2026)
Tamil Nadu has significantly lower stamp duty for gift deeds between blood relatives — one of the most tax-efficient ways to transfer property within a family.
| Recipient Relationship | Stamp Duty | Registration Fee | Cap |
|---|---|---|---|
| Blood relatives (spouse, children, grandchildren, parents, siblings) | 1% of guideline value | 1% of guideline value | Stamp duty max ₹25,000 / Reg fee max ₹4,000 |
| Others (non-family) | 7% of guideline value | 4% of guideline value | No cap — same as sale deed |
Documents Required for Gift Deed Registration
- Original title deed of the property being gifted
- Patta Chitta (from eservices.tn.gov.in)
- Encumbrance Certificate (EC) — minimum 13 years
- Property tax receipt (latest year)
- Aadhaar card of both donor (gifter) and donee (recipient)
- PAN card of both parties
- Proof of relationship (birth certificate, family card, Aadhaar showing same address)
- Passport-size photographs of both parties (3 each)
- Aadhaar and photo of two witnesses
Step-by-Step Gift Deed Registration Process
Step 1 — Draft the Gift Deed on TNREGINET
Log in at tnreginet.gov.in and go to Registration → Create Application → Create Document → Gift Deed. Enter donor details, donee details, property description, and the relationship between the parties.
Step 2 — Pay Stamp Duty and Registration Fee
The TNREGINET system calculates the applicable fee based on the relationship selected. Pay online. For family gift deeds, the fees are typically very low given the ₹25,000 cap on stamp duty.
Step 3 — Book SRO Token and Visit
Book an appointment slot at the relevant SRO. Both donor and donee must be present in person, along with two witnesses. Biometric verification is mandatory for all parties.
Step 4 — Update Patta After Registration
After the gift deed is registered, the donee (new owner) should apply for Patta transfer at eservices.tn.gov.in to update the revenue land records in their name.
Can a Gift Deed Be Cancelled?
A gift deed, once registered, is generally irrevocable. The donor cannot take back the gift unilaterally. However, courts can set aside a gift deed in specific circumstances — if the donor was coerced, if the donee was guilty of ingratitude (in some cases), or if the deed was executed through fraud.
If you want to retain some control over the property, consider a Will instead of a gift deed — a Will takes effect only after the testator's death and can be revised during their lifetime.
Frequently Asked Questions
Can agricultural land be gifted in Tamil Nadu?
Yes, agricultural land can be gifted. However, if the recipient is a non-agriculturist, additional permissions may be required under the Tamil Nadu Land Reforms Act. Consult a property lawyer before gifting agricultural land to someone outside the farming community.
Is acceptance of the gift mandatory for registration?
Yes. The donee must accept the gift during the lifetime of the donor. The acceptance can be expressed or implied, but it is typically noted in the gift deed document itself.
Do I need to pay income tax on a gift deed?
Property received as a gift from specified blood relatives is exempt from income tax in India under Section 56(2) of the Income Tax Act. Gifts from non-relatives above ₹50,000 in value are taxable as income. Consult a tax advisor for your specific situation.
All registration steps described in this guide are completed on the official Tamil Nadu government portal.
Visit Official TNREGINET Portal →ⓘ This is an independent guide. We are not affiliated with the Tamil Nadu government or TNREGINET.
