Income Tax Department

Ministry of Finance, Government of India

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Section 18

Documents of which registration is optional

Section

Section Number

18

Chapter

III - OF REGISTRABLE DOCUMENTS

Act

Registration Act, 1908

Year

Documents of which registration is optional

Documents of which registration is optional

Documents of which registration is optional.

18. Any of the following documents may be registered under this Act, namely :-

(a)   instruments (other than instruments of gift and wills) which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of a value less than one hundred rupees, to or in immovable property;
(b)   instruments acknowledging the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest;
(c)   leases of immovable property for any term not exceeding one year, and leases exempted under section 17 ;
(cc)   instrument transferring or assigning any decree or order of a Court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, of a value less than one hundred rupees, to or in immovable property;
(d)   instruments (other than wills) which purport or operate to create, declare, assign, limit or extinguish any right, title or interest to or in movable property;
(e)   wills; and
(f)   all other documents not required by section 17 to be registered.
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