Maharashtra applies Article 52 of Schedule I to the Maharashtra Stamp Act 1958. A release of ancestral property made without consideration in favour of the releasor's spouse, brother or sister, father, mother, son, daughter, a child of a predeceased son, or the legal heirs of those relatives attracts a fixed duty, revised upward in 2024 but still nominal. Every other release is charged at the conveyance rate under Article 25 on the Ready Reckoner value of the share given up. Sub-Registrars often question whether a flat bought by a parent is ancestral, so the recital of devolution must be precise. The society then transfers the share certificate and the city survey office or talathi updates the property card.
Karnataka governs releases under Article 45 of the Karnataka Stamp Act 1957. A release in favour of a family member, defined as the spouse, father, mother, son, brother, sister, the wife of a predeceased son, the children of a predeceased son or daughter, and the spouse and children of a predeceased brother or sister, carries a fixed duty graded by location, highest in BBMP areas and lowest for rural land. The Karnataka Registration (Amendment) Act 2025 made the registration fee ad valorem without the old cap, so check it on the Kaveri portal before booking. E-Khata mutation follows at the municipal office.
Tamil Nadu applies Article 55 of Schedule I to the Indian Stamp Act 1899 as amended for the State. A release among family members is charged at a concessional percentage of the guideline value, with a cap on both stamp duty and registration fee, while a release to anyone outside the family definition is charged as a conveyance. Documents and slots go through TNREGINET, and the patta transfer at the taluk office completes the file.
Delhi stamps a release under Article 55 of Schedule I-A at a low fixed duty where one co-owner releases to another without consideration, whatever the property value. The Sub-Registrar will reclassify the instrument as a gift or sale if the releasee holds no share or money changes hands. MCD mutation is not automatic for inheritance and release transfers and needs a separate application.