What is the stamp duty for relinquishment deed in Delhi?

If the relinquishment is between co-owners (e.g., legal heirs of inherited property), the stamp duty is only Rs.100 (fixed) under the Delhi Stamp Act. However, if the transfer is to a non-co-owner or involves monetary consideration, full stamp duty applies at sale deed rates (Male 6%, Female 4%).

What is the difference between relinquishment deed and release deed?

Both terms are often used interchangeably in Delhi. A Relinquishment Deed is used when a co-owner gives up their share in inherited property in favour of another co-owner. A Release Deed is broader and can also be used to release rights, claims, or liens on a property. For practical purposes in Delhi property registration, both are treated similarly at the SRO.

Can a relinquishment deed be executed between non-co-owners?

No. A relinquishment deed can only be executed between existing co-owners of a property. If you want to transfer property to someone who is not a co-owner, you need a Sale Deed or Gift Deed, which attracts full stamp duty.

What is the registration fee for relinquishment deed in Delhi?

The registration fee for a relinquishment deed in Delhi is Rs.1,000 per instrument plus Rs.100 pasting fee. This is a fixed fee regardless of the property value.

Is relinquishment deed better than gift deed for family property transfer?

Yes, if the parties are co-owners. A relinquishment deed between co-owners costs only Rs.100 stamp duty + Rs.1,100 registration fee. A gift deed for the same property would cost 4-7% stamp duty based on circle rate. However, relinquishment deed can only be used between existing co-owners, not for transferring property to any family member.

When does full stamp duty apply on relinquishment deed in Delhi?

Full stamp duty (same as sale deed - Male 6%, Female 4%) applies when: (1) The transfer is to a person who is not a co-owner, (2) Monetary consideration is involved, (3) The deed is treated as a conveyance by the Sub Registrar, or (4) The property is not jointly owned or inherited.

Can a relinquishment deed be revoked?

A registered relinquishment deed is generally irrevocable. Once you give up your share in the property, you cannot claim it back unless you can prove fraud, coercion, or undue influence in court. This is why it is important to get legal advice before executing a relinquishment deed.

What documents are required for relinquishment deed registration in Delhi?

Aadhaar Card and PAN Card of all co-owners, original property documents (sale deed, mutation records), death certificate of the original owner (if inherited), legal heir certificate, 2 passport-size photographs of each party, and 2 witnesses with Aadhaar Card.

Home » Relinquishment Deed & Release Deed in Delhi Updated: April 2026

Relinquishment Deed & Release Deed in Delhi - Transfer Property Between Co-Owners

Want to transfer your share in a jointly owned or inherited property to another co-owner? A Relinquishment Deed (also called Release Deed) lets you do it for just Rs.100 stamp duty in Delhi. But be careful - if done incorrectly, the Sub Registrar can charge full stamp duty at sale deed rates. This guide explains exactly when Rs.100 applies and when it does not.

Get Expert Help Stamp Duty Rules When Full Duty Applies

Rs. 100

Stamp Duty Between Co-Owners

Registration Fee: Rs.1,000 + Rs.100 pasting

Only for existing co-owners

Need a Relinquishment Deed? We draft and register relinquishment deeds for Delhi properties. WhatsApp Us

What is a Relinquishment Deed?

A Relinquishment Deed is a legal document through which a co-owner of a property voluntarily gives up (relinquishes) their share, rights, title, and interest in the property in favour of another co-owner. It is most commonly used when legal heirs of a deceased person want to consolidate ownership - for example, when siblings agree that one of them should get the family property.

The key word here is co-owner. A relinquishment deed can only be executed between persons who already have a legal share in the property. You cannot relinquish your share in favour of a stranger or someone who has no existing ownership in the property.

How a Relinquishment Deed Works

3 CO-OWNERS
A, B, C (1/3 each)

B & C Relinquish
in favour of A

RELINQUISHMENT
Rs.100 Stamp Duty

A = SOLE OWNER
100% ownership

Key Characteristics

Only Between Co-Owners

Both the person giving up the share (releasor) and the person receiving it (releasee) must be existing co-owners of the same property.

No Monetary Consideration

A genuine relinquishment deed is executed without any sale price or monetary exchange. It is done out of love, affection, or family arrangement.

Generally Irrevocable

Once registered, a relinquishment deed cannot be taken back unless fraud or coercion is proven in court.

Must Be Registered

Registration at the Sub Registrar Office is mandatory under Section 17 of the Indian Registration Act. An unregistered relinquishment deed has no legal validity.

Relinquishment Deed vs Release Deed - What is the Difference?

In Delhi, these two terms are often used interchangeably at the Sub Registrar Office. However, there are subtle legal differences:

Feature	Relinquishment Deed	Release Deed
Definition	Giving up share in inherited/joint property to another co-owner	Releasing rights, claims, or interest in a property to another party
Who Can Execute?	Only co-owners (typically legal heirs)	Co-owners or any person with a claim on the property
Common Use	Inherited property between siblings/heirs	Divorce settlements, loan releases, dispute settlements
Consideration	Usually without monetary consideration	May or may not involve consideration
Stamp Duty (Delhi)	Rs.100 between co-owners	Rs.100 between co-owners; full duty if consideration involved
Registration	Mandatory at SRO	Mandatory at SRO
Revocable?	No (generally irrevocable)	No (generally irrevocable)

Practical Tip: At Delhi SROs, both documents are treated similarly. The Sub Registrar looks at the substance of the deed - whether it is a genuine transfer between co-owners without consideration - rather than the title of the document. Use whichever term your lawyer recommends.

Stamp Duty on Relinquishment Deed in Delhi - The Rs.100 Rule

This is the most important section of this guide. The stamp duty on a relinquishment deed in Delhi depends entirely on who is transferring to whom and whether money is involved.

When Rs.100 Stamp Duty Applies (Fixed)

Under the Indian Stamp Act (as applicable to Delhi), a relinquishment/release deed attracts only Rs.100 fixed stamp duty when ALL of the following conditions are met:

Condition 1

The transfer is between existing co-owners of the property

Condition 2

There is no monetary consideration (no sale price, no payment)

Condition 3

The releasor is giving up their own share in the property

Condition 4

The deed is a genuine relinquishment, not a disguised sale

When FULL Stamp Duty Applies (4-7% of Circle Rate)

The Sub Registrar will charge full stamp duty (same as sale deed) in these situations:

Transfer to Non-Co-Owner

If the person receiving the property is not an existing co-owner, it is treated as a conveyance (sale) and full stamp duty applies.

Money Changes Hands

If the deed mentions any sale consideration or payment, the Sub Registrar treats it as a sale deed and charges stamp duty on the full value.

Deemed Conveyance

If the Sub Registrar suspects the deed is a disguised sale (e.g., large property, unrelated co-owners), it may be referred to the Collector of Stamps for adjudication.

Not Jointly Owned

If the property is not jointly owned or inherited (e.g., sole owner trying to "relinquish" to someone), it is not a valid relinquishment.

Complete Cost Breakdown

Cost Component	Between Co-Owners (Rs.100)	Full Stamp Duty
Stamp Duty	Rs.100 (fixed)	Male: 6%, Female: 4% of circle rate
Registration Fee	Rs.1,000 per instrument	1% of property value
Pasting Fee	Rs.100	Rs.100
Total for Rs.1 Cr Property	Rs.1,200 only	Rs.7,00,100 to Rs.8,00,100

The difference is massive. For a property worth Rs.1 crore, a relinquishment deed between co-owners saves Rs.7-8 lakh compared to a sale deed or gift deed.

Relinquishment Deed vs Gift Deed - How to Save Stamp Duty

This is the question every family asks: should we do a relinquishment deed or a gift deed? The answer depends on whether the parties are co-owners.

Feature	Relinquishment Deed	Gift Deed
Who Can Use?	Only existing co-owners	Anyone (family or non-family)
Stamp Duty (Delhi)	Rs.100 (between co-owners)	Male: 6-7%, Female: 4-5%
Registration Fee	Rs.1,000 + Rs.100	1% of value + Rs.1,100
Income Tax	No tax if between relatives	No tax if from specified relatives (Sec 56)
Property Type	Only jointly owned / inherited	Any property (sole or joint)
Consideration	No money involved	No money involved
Revocable?	No	Generally no (once registered)
Best For	Inherited property between legal heirs	Transferring sole-owned property to family

Which Deed Should You Use?

Relinquishment Deed

Use when: Both parties are co-owners of the same property (e.g., inherited from father). Stamp duty: Rs.100 only.

Gift Deed

Use when: Transferring sole-owned property to a family member who is NOT a co-owner. Stamp duty: 4-7%.

Sale Deed

Use when: Selling property to anyone (family or non-family) with monetary consideration. Stamp duty: 4-7%.

Relinquishment Deed Registration Process in Delhi

Establish Co-Ownership

Gather proof that all parties are co-owners - mutation records, legal heir certificate, original sale deed/registry of the property, death certificate of the deceased owner.

Draft the Relinquishment Deed

Get it professionally drafted with clear property description, share details, names of all co-owners, and a declaration that no monetary consideration is involved.

Purchase E-Stamp of Rs.100

Buy an e-stamp certificate of Rs.100 from SHCIL or authorized bank. This is the stamp duty for relinquishment between co-owners.

Print Deed on E-Stamp Paper

Print the drafted relinquishment deed on the e-stamp paper. All parties (releasor and releasee) sign every page.

Book SRO Appointment

Book appointment at the Sub Registrar Office via NGDRS portal. All co-owners (both giving up and receiving) + 2 witnesses must attend.

Biometric Verification at SRO

Sub Registrar verifies documents, confirms co-ownership, captures Aadhaar-linked biometrics. Pay registration fee of Rs.1,000 + Rs.100 pasting fee.

Collect Registered Deed + Apply for Mutation

Registered deed returned in 1-2 days. Apply for property mutation at MCD/DDA to update ownership records.

Documents Required for Relinquishment Deed Registration

Property Documents

Original sale deed / registry of the property
Mutation records showing co-ownership
Death certificate of deceased owner (if inherited)
Legal heir certificate (from SDM office)
Property tax receipts
Encumbrance certificate (recommended)

From All Co-Owners + Witnesses

Aadhaar Card + PAN Card of all co-owners
2 passport-size photographs of each party
2 witnesses with Aadhaar Card + 1 photo each
Witnesses should not be family members
Address proof of all parties

Common Scenarios - When to Use Relinquishment Deed

Father Dies, 3 Children Inherit

Father's property is inherited equally by 3 children. Two siblings agree to relinquish their share in favour of the third. Each sibling executes a separate relinquishment deed. Stamp duty: Rs.100 per deed. Total cost: Rs.200 stamp duty + Rs.2,200 registration fee.

Husband-Wife Joint Property

Property is in joint names of husband and wife. Wife wants to relinquish her share in favour of husband (or vice versa). Since both are co-owners, stamp duty is Rs.100 only.

Father Wants to Give Property to Son

If the son is NOT a co-owner (property is solely in father's name), a relinquishment deed CANNOT be used. Father must execute a Gift Deed (4-7% stamp duty) or Sale Deed. Relinquishment only works between existing co-owners.

Co-Owner Receives Money

If one co-owner pays money to another for relinquishing their share, the Sub Registrar will treat it as a sale deed and charge full stamp duty (6-7% of circle rate). The Rs.100 rule only applies when no consideration is involved.

Delhi High Court Ruling - Ramesh Sharma vs State of Delhi (October 2025)

This is a landmark ruling that every family dealing with inherited property in Delhi must know. Here is what happened in simple language:

What Was the Case About?

A father passed away leaving a property jointly owned by his wife, one son (Ramesh Sharma), and five daughters - all as Class-I legal heirs. The father had also made a Will giving 50% share to his son. All five sisters agreed to give up (relinquish) their share in the property in favour of their brother. They executed separate Relinquishment Deeds and presented them for registration at the Sub Registrar Office.

What Went Wrong?

The Sub Registrar referred the deeds to the Collector of Stamps. The Sub-District Magistrate (SDM) treated the relinquishment deeds as "Gift Deeds" and imposed full stamp duty of Rs.6,60,257 plus Rs.1,00,000 penalty - a total of Rs.7,60,257. The brother was forced to pay this amount under protest to avoid property attachment. He challenged this in court.

What Did the Delhi High Court Decide?

The Division Bench of Justice Anil Kshetarpal and Justice Harish Vaidyanathan Shankar ruled in favour of the brother and made these key observations:

Relinquishment is NOT a Gift - When co-owners give up their share in favour of another co-owner, it is not a "gift" under the Stamp Act. It is a family settlement.
A release deed only "feeds" title, it does not "transfer" title - The brother already had ownership as a co-heir. The sisters' relinquishment only added to his existing title.
No money changed hands - There was no economic consideration between the siblings. The sisters simply acknowledged the father's Will.
All deeds were part of one family arrangement - The court treated all 5 relinquishment deeds as a single family settlement transaction.
Nomenclature does not decide stamp duty - The name of the document (whether called "relinquishment" or "gift") is not what matters. The substance and intent of the transaction decides the stamp duty.

Result

The court set aside the SDM's order and the Single Judge's order. The Rs.7,60,257 charged as stamp duty + penalty was held to be wrong. The relinquishment deeds between co-owning siblings attracted only the nominal fixed stamp duty - not the gift deed rates.

What This Means for You: If you are a co-owner (legal heir) and your siblings want to relinquish their share in your favour, the Sub Registrar cannot charge gift deed stamp duty (4-7%). Only the fixed stamp duty of Rs.100 applies. If the SRO tries to impound your deed or charge higher duty, you can cite this ruling: Ramesh Sharma v. State (NCT of Delhi), 2025 SCC OnLine Del 6367, decided on 08-10-2025.

Frequently Asked Questions

Rs.100 (fixed) if the transfer is between existing co-owners without any monetary consideration. If the transfer is to a non-co-owner or involves money, full stamp duty applies at sale deed rates (Male 6%, Female 4% of circle rate).

Rs.1,000 per instrument plus Rs.100 pasting fee. This is a fixed fee regardless of property value. So total registration cost is Rs.1,100.

Only if your son is already a co-owner of the property (e.g., property was inherited jointly). If the property is solely in your name, you cannot use a relinquishment deed. You would need a Gift Deed (4-7% stamp duty) or Sale Deed instead.

Yes, if the parties are co-owners. Relinquishment deed costs Rs.100 stamp duty vs 4-7% for gift deed. For a Rs.1 crore property, you save Rs.4-7 lakh. But relinquishment deed can only be used between existing co-owners.

A registered relinquishment deed is generally irrevocable. You cannot take back your share once you have relinquished it, unless you can prove fraud, coercion, or undue influence in court. Get legal advice before executing.

Both are similar. Relinquishment deed is specifically for giving up share in inherited/joint property to a co-owner. Release deed is broader and can also cover releasing claims, liens, or obligations. At Delhi SROs, both are treated similarly for stamp duty purposes.

If the relinquishment is between relatives (as defined under Section 56 of the Income Tax Act), there is no income tax. This includes parents, siblings, spouse, and their lineal descendants. If between non-relatives, the receiver may have to pay tax on the value received.

Yes. Multiple co-owners can each execute separate relinquishment deeds in favour of one co-owner. Each deed attracts Rs.100 stamp duty and Rs.1,100 registration fee separately. So if 3 co-owners relinquish to 1, total cost is Rs.300 stamp duty + Rs.3,300 registration.