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Taxmann's Registration Act 1908

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PART IV

PART V

57. Registering officers to allow inspection of certain books and indexes, and to give certified copies of

58.

PART XII

PART XIII

PART XIV OF PENALTIES

81. Penalty for incorrectly endorsing, copying, translating or registering documents with

82. Penalty for making false statements, delivering false copies or translations, false personation, and abetment

PART XV

Registration Act, 1908

[16 OF 1908]

1

An Act to consolidate the enactments relating to the Registration of Documents. WHEREAS it is expedient to consolidate the enactments relating to the registration of documents; it is hereby enacted as follows:—

PART I

PRELIMINARY

Short title, extent and commencement.2

1. (1) This Act may be called the 3[***] Registration Act, 1908.

4[(2) It extends to the whole of India 5[***]:

Provided that the State Government may exclude any districts or tracts of country from its operation.]

(3)It shall come into force on the first day of January, 1909.

Definitions.

2. In this Act, unless there is anything repugnant in the subject or context,—

(1)“addition” means the place of residence, and the profession, trade, rank and title (if any) of a person described, and in the case of 6[an Indian], 7[***] his father’s name, or where he is usually described as the son of his mother, then his mother’s name;

1. Dated 18-12-1908.

2.This Act has been extended to Berar by Berar Laws Act, 1941; to Dadra and Nagar Haveli by Regulation 6 of 1963, to Goa, Daman and Diu by Regulation 11 of 1963, to Lakshadweep by Regulation 8 of 1965, to Pondicherry by Act 26 of 1968. This Act has been declared to be in force in Panth Piploda by the Panth Piploda Laws Regulation, 1929, in the Khondmals District by the Khondmals Laws Regulation, 1936. It has been applied with modifications to certain taluks of the East Godavari Agency, see Notification No. F. 128/29, dated 29-4-1929.

3. The word “Indian” omitted by the Indian Registration (Amendment) Act, 1969, w.e.f. 26-121969.

4. Substituted by the Part B States (Laws) Act, 1951, w.e.f. 1-4-1951.

5. Words “except the State of Jammu and Kashmir” omitted by the Jammu and Kashmir Reorganisation Act, 2019, w.e.f. 31-10-2019.

6. Substituted for “a Native of India” by the Adaptation of Laws Order 1950, w.e.f. 26-1-1950.

7. Words “his caste (if any) and” omitted by the Indian Registration (Amendment) Act, 1956, w.e.f. 6-4-1956.

(2) “book” includes a portion of a book and also any number of sheets connected together with a view of forming a book or portion of a book;

(3) “district” and “sub-district” respectively mean a district and sub-district formed under this Act;

(4) “District Court” includes the High Court in its ordinary original civil jurisdiction;

(5) “endorsement” and “endorsed” include and apply to an entry in writing by a registering officer on a rider or covering slip to any document tendered for registration under this Act;

(6) “immovable property” includes land, buildings, hereditary allowances, rights to ways, lights, ferries, fisheries or any other benefit to arise out of land, and things attached to the earth, or permanently fastened to anything which is attached to the earth, but not standing timber, growing crops nor grass;

8[(6A) “India” means the territory of India excluding the State of Jammu and Kashmir;]

(7) “lease” includes a counterpart, kabuliyat, and undertaking to cultivate or occupy, and an agreement to lease;

(8) “minor” means a person who, according to the personal law to which he is subject, has not attained majority;

(9) “movable property” includes standing timber, growing crops and grass, fruit upon and juice in trees, and property of every other description, except immovable property; and

(10) “representative” includes the guardian of a minor and the committee or other legal curator of a lunatic or idiot.

9[***]

SECTION NOTES

COMMENTS

2.1 Definition of Addition [Section 2(1)]

2.1-1 Core components of “Addition”

The term “Addition” means the following details of a person described: The place of residence.

The profession, trade, rank, and title (if any).

2.1-2 Parentage details for an Indian

In the case of an Indian, the definition of “Addition” further includes: The person’s father’s name, or

8. Inserted by the Part B States (Laws) Act, 1951, w.e.f. 1-4-1951.

9. Clause (11) omitted by the Part B States (Laws) Act, 1951, w.e.f. 1-4-1951. Earlier clause (11) was inserted by the Adaptation of Laws Order 1950, w.e.f. 26-1-1950.

the person’s mother’s name, if the person is usually described as the son of their mother.

2.2 Definition of endorsement and endorsed [Section 2(5)]

The terms “Endorsement” and “endorsed” include and apply to an entry in writing made by a registering officer on a rider or covering slip.

Condition for Application

This entry must relate to any document tendered for registration under the provisions of this Act.

2.3 Definition of immovable property [Section 2(6)]

The term “Immovable Property” includes:

Land, buildings, and hereditary allowances.

Specific rights such as to ways, lights, ferries, and fisheries.

Any other benefit that may arise out of land.

Things attached to the earth.

Things permanently fastened to anything which is attached to the earth.

Specific Exclusions

The definition of “Immovable Property” does not include: Standing timber.

Growing crops. Grass.

STATE AMENDMENTS

ANDHRA PRADESH

Section 2

In sub-section (2), after the words “includes a portion of book”, insert the words “and the information storage devices like floppy disk, hard disk, compact disk”.- [Vide Registration (Andhra Pradesh Second Amendment) Act, 1999, w.r.e.f. 31-12-1998.]

GOA, DAMAN AND DIU

Section 2

In section 2, in clause (1), before the words “his father’s name”, insert the words “his marital status, and”. — [Vide Goa, Indian Registration (Daman and Diu Amendment) Act, 1968]

MADHYA PRADESH

Section 2

After clauses (4-A), insert—

“(4-B) electronic signature shall have the same meaning as assigned to it in clause (ta) of sub-section (1) of Section 2 of the Information Technology Act, 2000 (No. 21 of 2000);” [The Registration (Madhya Pradesh Amendment) Act, 2014, w.e.f. 7-7-2015]

Section 2

(i) in clause (9), at the end, omit the word “and”; (ii) in clause (10), at the end, add the word “and”;

(iii) after clause (10), add the following clause,

‘(11) “tout” means a person who habitually frequents the precincts of a registration office, for the purpose of employment for himself or for any other person in connection with any registration business and who is so declared as a tout under Part XIIIA.’ — [Vide Indian Stamp and the Registration (Tamil Nadu Amendment) Act, 1987, w.e.f. 18-1-1988.]

In clause (2), at the end, add the following:— “and the information storage devices like floppy disk, hard disk or compact disk or any other electronic media”. — [Vide Registration (Tamil Nadu Second Amendment Act, 2000.]

UTTAR PRADESH

Section 2

(1) in clause (2), for the words “or portion of book”, substitute the words “or portion of a book and also includes a book in electronic form”.

(2) after clause (10), insert:—

“(10A) true copy includes a true photostat copy;

(10B) the words and expressions used but not defined in this Act and defined in the Information Technology Act, 2000, shall have the respective meaning assigned to them in that Act.” — [Vide Registration (Uttar Pradesh Amendment) Act, 2001, w.e.f. 20-5-2002.]

WEST BENGAL

Section 2

(1) in clause (9), at the end, omit the word “and”, and (2) after clause (10), add the following word and clause, ‘and

(11) “tout” means a person

(a) who habitually frequents the precincts of a registration office, without a licence granted to him under the rules made under section 80G, for the purpose of obtaining employment for himself or any other person in connection with any registration business; or

(b) who is declared to be deemed to be a tout for the purposes of this Act by rules made under section 80G.’ [Vide West Bengal Act 5 of 1942, sec. 8 (w.e.f. 1-111943).]

PART II

OF THE REGISTRATION-ESTABLISHMENT

Inspector-General of Registration.

3. (1) The 10[State Government] shall appoint an officer to be the Inspector-General of Registration for the territories subject to such Government:

Provided that the 10[State Government] may, instead of making such appointment, direct that all or any of the powers and duties hereinafter conferred and imposed upon the Inspector-General shall be exercised and performed by such officer or officers, and within such local limits, as the 10[State Government] appoints in this behalf.

(2) Any Inspector-General may hold simultaneously any other office under the 11[Government].

STATE AMENDMENT

UTTAR PRADESH

Section 3

After sub-section (2), insert—

“(3) The State Government may appoint one or more Additional Inspector- General of Registration and Deputy Inspector-General of Registration for the territories subject to such Government and may prescribe the duties of such officers and authorise them to exercise and perform all or any of the powers and duties of the Inspector-General of Registration.”—[Vide the Registration (Uttar Pradesh Amendment) Act, 1975, w.e.f. 1-11-1975.]

In sub-section (3), for the words “Additional Inspector-General of Registration and Deputy Inspector-General of Registration”, substitute the words “Additional Inspector- General of Registration, Deputy Inspector-General of Registration and Assistant Inspector- General of Registration.” — [Vide Registration (Uttar Pradesh Amendment) Act, 2001, w.e.f. 20-5-2002.]

Branch Inspector-General of Sindh.

4. [Omitted by the Government of India (Adaptation of Indian Laws) Orders, 1937.] Districts and sub-districts.

5. (1) For the purposes of this Act, the 12[State Government] shall form districts and sub-districts, and shall prescribe, and may alter, the limits of such districts and sub-districts.

(2) The districts and sub-districts formed under this section, together with the limits thereof, and every alternation of such limits, shall be notified in the 12a[Official Gazette].

10. Substituted for “Provincial Government” by the Adaptation of Laws Order 1950, w.e.f. 26-11950.

11. Substituted for by “the Crown”, ibid

12. Substituted for “Provincial Government”, ibid.

12a. Substituted for “Local Official Gazette” by the Government of India (Adaptation of Indian Laws) Order, 1937.

Registration Act 1908 – Bare Act with Section Notes

AUTHOR : Taxmann’s Editorial Board

PUBLISHER : Taxmann

DATE OF PUBLICATION : January 2026

EDITION : 2026 Edition

ISBN NO : 9789371264938

No. of Pages : 152

BINDING TYPE : Paperback

Rs. 205

DESCRIPTION

Registration Act 1908 [Bare Act with Section Notes] by Taxmann is an authoritative statutory publication presenting the complete and updated legal framework governing the registration of documents in India. The 2026 Edition reproduces the verbatim text of the Act, as amended up to date, and is supplemented with concise section-wise notes that clarify statutory intent, procedural requirements, and practical application—without diluting the Bare Act character. The publication serves as a reliable reference on compulsory and optional registration, registrable instruments, registration procedures, effects of registration and non-registration, powers of authorities, refusal mechanisms, penalties, and State-specific variations.

This publication is indispensable for a broad spectrum of professionals and stakeholders, including:

• Advocates & Legal Practitioners

• Judges & Judicial Officers

• Sub-Registrars, Registrars & Registration Department Officials

• Chartered Accountants, Company Secretaries & Legal Consultants

• Developers, Real Estate Professionals & Financial Institutions

• Law Students & Academic Institutions

The Present Publication is the 2026 Edition, covering the amended and updated text of the Registration Act [Act No. 16 of 1908], with the following noteworthy features:

• [Complete Legal Text] Presents the full Registration Act 1908 in an authentic Bare Act format, incorporating all amendments and statutory updates

• [Pre-amendment Provisions] Includes pre-amendment texts in footnotes to facilitate understanding of the law as it stood prior to amendment

• [Section-wise Notes] Provides concise and structured notes explaining statutory scope and procedural application without compromising legislative authenticity

• [State Amendments Integrated] Incorporates extensive State-wise amendments and adaptations under the relevant sections

• [Comprehensive Registration Law Coverage] Covers registrable documents, time and place of registration, procedural safeguards, refusals, and remedies

• [Digital & Electronic Registration] Reflects statutory developments relating to electronic registration, scanning, and digital record preservation

• [Administrative & Penal Provisions] Details the powers and duties of registering authorities, offences, penalties, and prosecutions

• [User-friendly Structure & Index] Organised part-wise and section-wise with a detailed Subject Index for quick reference

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