Short answer: Stamp duty and registration charges in Bengaluru total 7.6% of market value for most flats: 5% stamp duty, a 10% cess and 2% surcharge on that duty, and a 2% registration fee. First-sale flats up to ₹45 lakh pay 4.24% or 5.36%. Under-construction flats also carry GST. Checked on official sources, 18 Oct 2026.
- Government charges: 7.6% of market value for resale flats and new flats above ₹45 lakh; 5.36% for a first-sale flat above ₹20 lakh up to ₹45 lakh; 4.24% up to ₹20 lakh.
- The registration fee doubled from 1% to 2% on 31 Aug 2025. Old cost sheets are wrong.
- Duty is worked out on market value, which the sub-registrar fixes using the guidance value. A lower agreed price won't lower it.
- GST is 5% (1% for affordable housing) on an under-construction flat, and nil only if you pay the entire price after the completion certificate or first occupation.
- Banks can't lend you the stamp duty and registration on a flat above ₹10 lakh (RBI rule). Plan on paying roughly a third of the price in cash, not a quarter.
- What are the stamp duty and registration charges in Bengaluru in 2026?
- Who gets the 2% and 3% concessional stamp duty?
- How much is the registration fee in Karnataka now?
- Is stamp duty charged on the sale price or the guidance value?
- Do you pay GST on a flat in Bengaluru?
- What extra charges do builders add on top of the price?
- When is stamp duty paid on the agreement for sale vs the sale deed?
- What does a home loan add to the cost?
- Do you have to deduct TDS when buying a flat?
- What costs come after registration?
- Worked example 1: what does a ₹1 crore resale flat really cost in cash?
- Worked example 2: a ₹42 lakh under-construction first-sale flat
- The cash-to-keys rule: split every cost into three buckets
- What mistakes do Bengaluru buyers make with these costs?
- What to do if...
- Checklist: before you pay the token
- How can you check your exact amount before you pay?
- Frequently asked questions
- Talk it through with acre&key
- Sources
Most people walk into a site office with one number in their head: the price. The cheque book needs a different number. It's built in layers, and some of those layers can't be paid from your home loan at all. This page takes each layer in the order you'll meet it, puts real rupees against it, and ends with the cash you actually need on the day you get the keys.
What are the stamp duty and registration charges in Bengaluru in 2026?
You pay four charges to the state when your sale deed is registered on the Kaveri 2.0 portal and at the sub-registrar office. Two are a percentage of the property's value. Two are a percentage of the stamp duty.
| Charge | Rate | What it's worked out on | Legal basis |
|---|---|---|---|
| Stamp duty (standard) | 5% | Market value | Karnataka Stamp Act 1957, Schedule Art. 20(1) |
| Stamp duty (first sale of a flat) | 2% up to ₹20 lakh; 3% above ₹20 lakh up to ₹45 lakh | Market value | Art. 20(2A), incl. Act 26 of 2021 |
| Cess (additional duty) | 10% of the stamp duty | Stamp duty | Stamp Act s.3B |
| Surcharge (Greater Bengaluru Area) | 2% of the stamp duty | Stamp duty | Greater Bengaluru Governance Act 2024, s.170 |
| Registration fee | 2% (₹20 per ₹1,000 or part) | Market value | Notification RD/46/MNMU/2025, in force 31 Aug 2025 |
Sources: Karnataka Stamp Act, official DPAL copy; Act 26 of 2021; GBG Act 2024 (Act 36 of 2025); IGR registration fee table. All checked 18 Oct 2026.
Add them up and you get three effective rates:
| Your flat | Duty | Cess | Surcharge | Registration | Total |
|---|---|---|---|---|---|
| First sale, market value up to ₹20 lakh | 2% | 0.2% | 0.04% | 2% | 4.24% |
| First sale, above ₹20 lakh up to ₹45 lakh | 3% | 0.3% | 0.06% | 2% | 5.36% |
| Resale (any value), or first sale above ₹45 lakh | 5% | 0.5% | 0.1% | 2% | 7.6% |
One small open point. Section 170 charges the surcharge on "the duty imposed" under the Stamp Act, and the cess is also a duty under that Act. If Kaveri applies the surcharge to duty plus cess, the 7.6% becomes 7.61%. We haven't found an official worked example that settles it. On ₹1 crore that's a ₹1,000 question, so don't lose sleep over it, but use the Kaveri figure as final.
What is "market value" here?
Market value is the value the sub-registrar accepts for charging duty. The IGR's own Kaveri FAQ says sub-registrars are authorised to fix the correct market value based on the guidance value the government publishes (IGR Kaveri FAQ). In practice, duty is charged on your agreed price or the guidance value, whichever is higher.
Who gets the 2% and 3% concessional stamp duty?
Only the first sale of a flat or apartment with a market value up to ₹45 lakh. That's the wording of Art. 20(2A). A resale flat pays 5% even if it costs ₹30 lakh. So does a plot, a standalone house, and a new flat above ₹45 lakh.
Plenty of rate tables online show 2%, 3% and 5% as if they were slabs for every property. They aren't. If you're comparing a ₹40 lakh resale flat with a ₹40 lakh new one, the resale flat costs you about ₹90,000 more in government charges (7.6% vs 5.36% of ₹40 lakh is ₹3,04,000 vs ₹2,14,400).
Why does ₹45 lakh matter so much? (the slab cliff)
The concessional rate isn't charged in bands like income tax. The whole value takes one rate. So the step from ₹45 lakh to just above it is steep.
| First-sale flat, market value | Duty rate | Duty + cess + surcharge | Registration | Government total |
|---|---|---|---|---|
| ₹45,00,000 | 3% | ₹1,51,200 | ₹90,000 | ₹2,41,200 |
| ₹46,00,000 | 5% | ₹2,57,600 | ₹92,000 | ₹3,49,600 |
A ₹1 lakh higher value costs you ₹1,08,400 more in charges. If you're buying near ₹45 lakh, look up the guidance value for the flat before you negotiate. A price just under ₹45 lakh doesn't help if the guidance value puts the flat above it, because duty follows the higher figure.
Do women buyers get lower stamp duty in Karnataka?
We couldn't find any notified concession for women buyers on the official Karnataka Stamp Act text or the IGR site as of 18 Oct 2026. Some pages say there is one. Don't budget for it unless the sub-registrar or your lawyer shows you the notification.
How much is the registration fee in Karnataka now?
It's 2% of market value, charged at ₹20 for every ₹1,000 or part of it. The Revenue Department changed it by Notification No. RD/46/MNMU/2025 dated 29 Aug 2025, in force from 31 Aug 2025. Before that it was 1% (IGR fee table; IGR press note).
The "or part" wording means the fee rounds up to the next ₹1,000 of value. On a value of ₹82,45,500, the fee is worked out on ₹82,46,000: ₹1,64,920. Tiny, but it's why your Kaveri figure may not match a spreadsheet to the rupee.
If a builder's cost sheet or an older blog shows a 1% fee, it was written before September 2025. Ask for a revised sheet.
Is stamp duty charged on the sale price or the guidance value?
On whichever is higher. You can't pay duty on a number below guidance value. If your agreed price is lower, the sub-registrar will work from guidance value, and Section 45-A of the Stamp Act gives the registering officer power to deal with undervalued documents (PRS compilation of the Act).
Look up the guidance value on the Kaveri portal using the property's survey number or ward details. Then check it again a few days before your registration slot.
Why check again? Bengaluru's guidance values were last revised from 1 Oct 2023, and a further revision was reported to be under preparation in October 2026 (The Hans India, 12 Oct 2026). We don't know the date or the size of any revision. If it lands between your agreement and your registration, duty is charged at the value in force on the registration date.
Do you pay GST on a flat in Bengaluru?
Only on a flat bought from the builder before it's complete. GST goes to the builder along with each instalment.
| Your purchase | GST | Source |
|---|---|---|
| Under construction, "affordable" (carpet up to 60 sq m in a metro like Bengaluru, gross amount up to ₹45 lakh) | 1%, no input tax credit | GST Council real estate FAQ |
| Under construction, everything else | 5%, no input tax credit | Same |
| Entire price paid after the completion certificate or first occupation, whichever is earlier | Nil (not a supply of service) | CGST Act, Schedule II para 5(b) |
| Resale flat from an individual owner | No GST on the sale price | Sale of a completed building isn't a supply under the CGST Act |
The 1% and 5% are effective rates after the land deduction, for projects that started on or after 1 April 2019 (PIB, 24 Feb 2019).
The completion certificate trap
"Ready to move" on a hoarding doesn't mean GST-free. The CGST Act exemption needs the entire consideration to be received after the completion certificate (or first occupation, if earlier). If you paid a booking amount in March and the certificate came in June, the money paid before June carries GST. Ask the builder for the completion or occupancy certificate date, and check it against your own payment dates.
"Affordable" also has a strict tax meaning. A 65 sq m carpet flat at ₹40 lakh doesn't qualify, because it fails the area test. That's a ₹1.6 lakh difference on ₹40 lakh (5% vs 1%).
How GST applies to separately billed items like car parking or club fees depends on how the agreement is written. That's a question for your CA, not the sales desk.
Tax rates here are general information. Confirm with your CA before you pay.
What extra charges do builders add on top of the price?
None of these is wrong in itself. The problem is finding them after you've signed. Ask for every line in writing before you pay anything, and remember that a builder can't take more than 10% of the cost as an advance before a written agreement for sale is registered (RERA Act s.13(1); MoHUA RERA FAQ).
| Charge | What it is | One-time or recurring | What to ask |
|---|---|---|---|
| Car park | Covered or allotted slot | One-time | Slot type and number, in the agreement |
| Floor rise / PLC | Extra charge for floor, view or corner | One-time | How it's calculated per floor |
| Clubhouse | Membership or development charge | One-time, sometimes recurring | Is a monthly fee added later? |
| Corpus fund | Deposit for long-term upkeep | One-time | Who holds it after handover to the association |
| Advance maintenance | Maintenance for 12 to 24 months upfront | Upfront, then recurring | Months covered, rate per sq ft |
| BESCOM / BWSSB / STP | Power, water and sewage connection charges and deposits | One-time | Actuals or a fixed sum? Refundable deposit? |
| Legal / documentation | Builder's charge for drafting and processing | One-time | Can your own lawyer review instead? |
| Khata processing | Builder's help with your e-Khata | One-time | Is it optional? |
We don't give typical amounts, because they vary by project and we won't quote project figures. What we can say is that these lines together often matter more than the floor-rise haggling buyers spend their energy on. Our token and booking checklist covers what to get in writing first.
When is stamp duty paid on the agreement for sale vs the sale deed?
Two documents, two moments. The agreement for sale comes first, usually while the flat is being built. If it doesn't hand over possession, it carries stamp duty of 0.5% of the value, minimum ₹500, with no upper cap since 3 Feb 2024 (Art. 5(e)(ii), Karnataka Stamp (Amendment) Act, Act 4 of 2024). If it does hand over possession, it's charged like a sale deed.
The good news: duty paid on the agreement isn't lost. It's adjusted against the duty on the later sale deed between the same parties. So on a ₹42 lakh flat, the ₹21,000 you stamp on the agreement comes off the ₹1,26,000 duty at registration. It's a timing difference, not an extra cost. Keep the stamped original safe.
The registration itself happens on Kaveri 2.0 and at your sub-registrar office. Our Kaveri 2.0 registration walkthrough shows each screen.
Stamp duty and registration points are general information. Confirm with a property lawyer before you sign or register.
What does a home loan add to the cost?
Three things beyond interest.
- Mortgage stamp duty. When you deposit title deeds with the bank, Art. 6 of the Stamp Act charges 0.5% of the loan amount (Act 4 of 2024). On a ₹75 lakh loan, that's ₹37,500. We haven't found an official cap, so assume none.
- Lender charges. Processing, legal and technical verification fees. They differ by lender and we haven't verified any bank's current schedule, so ask for it in writing.
- Insurance. You'll be offered loan cover. Ask whether it's a condition of the loan, and get the answer in writing.
Can the bank fund stamp duty and registration?
No, not on a flat costing more than ₹10 lakh. RBI's Master Circular on Housing Finance tells banks not to include stamp duty, registration and other documentation charges in the property cost they finance (RBI Master Circular, 1 Apr 2025). The same circular caps the loan-to-value ratio:
| Loan amount | Maximum LTV |
|---|---|
| Up to ₹30 lakh | 90% |
| Above ₹30 lakh up to ₹75 lakh | 80% |
| Above ₹75 lakh | 75% |
So your down payment and all government charges come from your own money. Your lender can sanction less than these caps; it can't sanction more.
Do you have to deduct TDS when buying a flat?
Yes, if the price or the stamp duty value is ₹50 lakh or more. Since 1 April 2026, the rule sits in Section 393(1), Table serial 3(i), of the Income-tax Act, 2025, which replaced the 1961 Act (PIB; Section 393).
- Rate: 1% of the price or the stamp duty value, whichever is higher.
- Threshold: tested on the total paid by all buyers to all sellers, not per person.
- Form: Form 141, Schedule B (it replaced Form 26QB), within 30 days from the end of the month you deduct. Give the seller Form 132 within 15 days after that (Form 141 note).
TDS isn't an extra cost. It's part of the price, paid to the tax department instead of the seller. The trap is the threshold. Under the old Section 194-IA guidance, "consideration" included club membership, car parking, electricity and water facility fees and maintenance advances (Income Tax Dept). A ₹48 lakh flat with ₹3 lakh of such charges may cross ₹50 lakh. So can a ₹45 lakh price with a ₹52 lakh guidance value.
This applies to a resident seller. If the seller is an NRI, TDS works very differently; see our NRI guide to buying in Bengaluru. Our TDS on property calculator does the arithmetic.
TDS rules are general information. Confirm with your CA.
What costs come after registration?
- Khata transfer. You need the property in your name on the city's records. The old BBMP fee page lists the transfer fee at 2% of the sale deed's stamp duty, with a 2% (minimum ₹500) mutation charge (BBMP fee page). That page predates the Greater Bengaluru Authority, and we haven't confirmed the current GBA fee. There's also an Aadhaar-based automatic mutation route on e-Aasthi that's approved after a 7-day objection window (The Hindu). Our A-Khata, B-Khata and e-Khata explainer has the full picture.
- Property tax from the date you own it.
- BESCOM and BWSSB name transfer for a resale flat.
- Interiors and moving. Rarely small. Keep them out of your loan maths.
Worked example 1: what does a ₹1 crore resale flat really cost in cash?
Illustrative only. A ready resale flat in the Greater Bengaluru Area, agreed at ₹1 crore, with guidance value below the price. You take the largest loan RBI allows.
| Line | Amount | Basis |
|---|---|---|
| Stamp duty, 5% | ₹5,00,000 | Art. 20(1) |
| Cess, 10% of duty | ₹50,000 | s.3B |
| Surcharge, 2% of duty | ₹10,000 | GBG Act s.170 |
| Registration, 2% | ₹2,00,000 | RD/46/MNMU/2025 |
| Government charges | ₹7,60,000 | 7.6% |
| GST | ₹0 | Resale |
| Maximum loan (75%) | ₹75,00,000 | RBI LTV |
| Down payment | ₹25,00,000 | Price minus loan |
| Mortgage stamp duty, 0.5% of loan | ₹37,500 | Art. 6 |
| Khata transfer (old BBMP rate, 2% of duty) | ₹10,000 | Not confirmed for GBA |
| Cash you need, before lender fees and extras | ₹33,07,500 | 33.1% of price |
| TDS, 1% (₹1,00,000) | Not extra | Paid out of the ₹1 crore |
The point: on a ₹1 crore flat, "25% down" really means about ₹33 lakh of your own money, plus lender fees, society transfer charges and moving costs.
Worked example 2: a ₹42 lakh under-construction first-sale flat
Illustrative only. A new flat bought from the builder, market value ₹42 lakh, carpet area 70 sq m (so not "affordable" for GST).
| Line | Amount | Basis |
|---|---|---|
| Stamp duty, 3% | ₹1,26,000 | Art. 20(2A) |
| Cess | ₹12,600 | 10% of duty |
| Surcharge | ₹2,520 | 2% of duty |
| Registration, 2% | ₹84,000 | RD/46/MNMU/2025 |
| Government charges | ₹2,25,120 | 5.36% |
| GST, 5% | ₹2,10,000 | GST Council FAQ |
| Maximum loan (80% of ₹42 lakh) | ₹33,60,000 | RBI LTV, ₹30–75 lakh band |
| Down payment | ₹8,40,000 | |
| Mortgage stamp duty, 0.5% of loan | ₹16,800 | Art. 6 |
| Cash you need, before extras | ₹12,91,920 | 30.8% of price |
| TDS | Not required | Below ₹50 lakh, if guidance value is too |
This assumes your lender finances the ₹42 lakh and you pay GST yourself. Some lenders include GST in the cost they fund; ask yours. And notice the swing: if the same flat had 58 sq m carpet, GST would be 1% (₹42,000), saving ₹1,68,000.
The cash-to-keys rule: split every cost into three buckets
Here's the way we sort a cost sheet with buyers. It's the one thing most cost guides skip.
- Loanable. The property cost the bank values, up to the RBI LTV cap. This is the only bucket a loan touches.
- Cash by rule. Stamp duty, cess, surcharge, registration and documentation. RBI bars banks from counting these in the financed cost for any flat over ₹10 lakh. Also your down payment.
- Cash by practice. GST (lender-dependent), corpus, advance maintenance, connections, mortgage stamp duty, khata, interiors, moving.
Your cash-to-keys number is buckets 2 and 3 plus the part of bucket 1 the loan doesn't cover. Work it out before you shortlist. In our two examples it came to 31% to 33% of the price before builder extras, which is the number that should decide your budget. Our total cost of buying a home calculator helps you run your own.
What mistakes do Bengaluru buyers make with these costs?
- Budgeting on the old 1% registration fee. It's been 2% since 31 Aug 2025.
- Applying the 3% slab to a resale flat. Only a first sale qualifies.
- Negotiating below guidance value and expecting lower duty. Duty follows the higher figure.
- Assuming "ready to move" means no GST. Only if every rupee was paid after the completion certificate or first occupation.
- Forgetting that extras count towards TDS. Car parking and club fees can push you over ₹50 lakh.
- Expecting the loan to cover registration. RBI says it can't, above ₹10 lakh.
- Paying more than 10% before the agreement is registered. RERA s.13 caps it.
- Leaving out mortgage stamp duty. 0.5% of the loan, due when you create the mortgage.
What to do if...
...the price is below the guidance value? Budget duty on the guidance value. If you think the guidance value is wrong for the specific property, talk to a property lawyer before you register.
...guidance values are revised before your registration? Duty follows the value on the registration date. Leave headroom in your cash plan, or register sooner if everything else is ready.
...the builder's cost sheet still shows 1% registration? Ask for a corrected sheet in writing before booking. It's a sign the sheet hasn't been updated in a while.
...you're buying jointly? The ₹50 lakh TDS test uses the total, and each buyer deducts on their share. Each files their own Form 141.
...you've paid part of the price before the completion certificate? GST applies to those payments. Ask the builder to show GST on the invoice and confirm the treatment with your CA.
...you're right around ₹45 lakh on a new flat? Check the guidance value first. Crossing ₹45 lakh moves the whole value from 3% to 5%.
Checklist: before you pay the token
- [ ] Guidance value looked up on Kaveri for this exact flat
- [ ] Correct duty rate confirmed: first sale up to ₹45 lakh, or 5%?
- [ ] Registration costed at 2%
- [ ] GST status known: under construction, or entire price after completion certificate?
- [ ] Carpet area and price checked against the 60 sq m / ₹45 lakh affordable test
- [ ] Line-item cost sheet in writing: parking, PLC, club, corpus, maintenance, connections, legal
- [ ] TDS need checked against price and guidance value, including extras
- [ ] Lender's LTV, processing and legal fees in writing
- [ ] Mortgage stamp duty (0.5% of loan) in your cash plan
- [ ] Cash-to-keys number worked out, with headroom for a guidance value revision
- [ ] Advance capped at 10% until the agreement for sale is registered
Once your numbers hold up, our step-by-step guide to buying a flat in Bengaluru takes you from shortlist to keys. Buying for the first time? Start with the first-time home buyer guide to Bengaluru.
How can you check your exact amount before you pay?
Use the fee calculator on the official Kaveri portal for the final government figure. Our stamp duty and registration calculator splits it into duty, cess, surcharge and fee, and the stamp duty calculator guide for Karnataka explains each line. Then hold the builder's cost sheet up against both.
Frequently asked questions
For a resale flat, or a new flat above ₹45 lakh, it's 7.6% of market value: 5% stamp duty, a cess of 10% of the duty, a surcharge of 2% of the duty and a 2% registration fee. A first-sale flat pays 5.36% above ₹20 lakh up to ₹45 lakh, and 4.24% up to ₹20 lakh.
It's 2%. Notification No. RD/46/MNMU/2025, dated 29 Aug 2025, raised it from 1% with effect from 31 Aug 2025. The fee is ₹20 for every ₹1,000 of value or part of it. Any cost sheet showing 1% was prepared before that date and should be corrected.
No. Article 20(2A) of the Karnataka Stamp Act gives the 2% and 3% rates only to the first sale of a flat or apartment with a market value up to ₹45 lakh. A resale flat pays the standard 5% at any value, as do plots, houses and new flats above ₹45 lakh.
On whichever is higher. The IGR's Kaveri FAQ says sub-registrars fix market value based on the government's guidance value, so agreeing a lower price won't lower your duty. Check the guidance value on the Kaveri portal before you budget, and again close to your registration date.
Not if the entire price is paid after the completion certificate or first occupation, whichever is earlier, under Schedule II of the CGST Act. If any instalment was paid before that, GST applies to it: 5% for most flats, 1% for affordable housing. A resale flat from an individual owner carries no GST.
Not for a flat costing more than ₹10 lakh. RBI's Master Circular on Housing Finance tells banks not to include stamp duty, registration and documentation charges in the financed cost. Loans are also capped at 90% up to ₹30 lakh, 80% from ₹30 lakh to ₹75 lakh and 75% above.
Yes, if the price or stamp duty value is ₹50 lakh or more. Under Section 393 of the Income-tax Act, 2025, you deduct 1% of the higher figure and file Form 141 within 30 days from the end of that month. This applies to resident sellers; confirm the details with your CA.
We found no notified concession for women buyers in the official Karnataka Stamp Act text or on the IGR site as of 18 Oct 2026. Don't budget for one unless the sub-registrar or your lawyer shows you a current notification that applies to your purchase.
No. An agreement without possession carries 0.5% duty, minimum ₹500, and the Karnataka Stamp Act lets you adjust that amount against the duty on the later sale deed between the same parties. It's a timing difference, so keep the stamped original for registration day.
CA note: GST, TDS and loan figures on this page are general information, not tax advice. Confirm with your CA for your transaction.
Lawyer note: Stamp duty, registration, agreement and khata points are general information, not legal advice. Confirm with a property lawyer before you sign or register.
Sources
All official sources checked 18 Oct 2026 unless marked.
- Karnataka Stamp Act 1957, official consolidated copy (Art. 5, 6, 20, s.3B, s.45-A): https://dpal.karnataka.gov.in/storage/pdf-files/34%20of%201957%28E%29.pdf
- Karnataka Stamp (Amendment) Act 2021, Act 26 of 2021 (Art. 20(2A)(iii)): https://dpal.karnataka.gov.in/storage/pdf-files/Acts%20&%20Ordinance/26%20of%202021%20%28E%29.pdf
- Karnataka Stamp (Amendment) Act 2023, Act 4 of 2024 (agreement and mortgage duty): https://dpal.karnataka.gov.in/storage/pdf-files/04of2024Stamp(E).pdf
- Greater Bengaluru Governance Act 2024, Act 36 of 2025, s.170: https://dpal.karnataka.gov.in/uploads/media_to_upload1750663489.pdf
- IGR Karnataka, Table of Registration Fees (RD/46/MNMU/2025): https://igr.karnataka.gov.in/storage/pdf-files/RegistrationFee.pdf
- IGR Karnataka press note, 29 Aug 2025: https://igr.karnataka.gov.in/storage/pdf-files/pressnotefinal.pdf
- IGR Karnataka, Kaveri 2.0 FAQs: https://igr.karnataka.gov.in/new-page/Kaveri%202%20Related%20FAQs/en
- Kaveri 2.0 portal: https://kaveri.karnataka.gov.in
- PRS Legislative Research, Karnataka Stamp Act compilation (s.45-A text): https://prsindia.org/files/bills_acts/acts_states/karnataka/1957/1957Karnataka34.pdf
- GST Council, FAQ on real estate (CBIC TRU, 2019): https://www.gstcouncil.gov.in/sites/default/files/2024-02/faq-real-estate-sector.pdf
- PIB, GST Council decisions on real estate, 24 Feb 2019: https://pib.gov.in/PressReleaseIframePage.aspx?PRID=1566144
- CGST Act 2017, Schedule II, CBIC tax repository: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter21/scheduleii_v1.00.html
- RBI Master Circular on Housing Finance, 1 Apr 2025 (LTV; stamp duty exclusion): https://www.rbi.org.in/scripts/BS_ViewMasCirculardetails.aspx?id=12824
- Income-tax Act 2025, Section 393: https://www.incometaxindia.gov.in/w/section-393-6
- Income Tax Department, Form 141 note: https://www.incometaxindia.gov.in/documents/d/guest/fn-141
- Income Tax Department, TDS on purchase of immovable property (old s.194-IA guidance): https://www.incometaxindia.gov.in/w/tds-purchase-of-immovable-property
- PIB, Income-tax Act 2025 in force from 1 Apr 2026: https://www.pib.gov.in/PressReleasePage.aspx?PRID=2248005&lang=1®=3
- MoHUA, RERA FAQ (s.13 advance cap): https://www.mohua.gov.in/static/uploads/2025/12/542144159b61c980253a694f478d3a5d.pdf
- BBMP Revenue, khata service fees (pre-GBA page): https://site.bbmp.gov.in/departmentwebsites/revenue/kathaservicefeedetails.html
- The Hindu, Aadhaar-based automatic mutation, 12 Aug 2025 (news): https://www.thehindu.com/news/cities/bangalore/bbmp-rolls-out-aadhaar-based-automatic-property-mutation-service/article69925544.ece
- The Hans India, guidance value revision under preparation, 12 Oct 2026 (news): https://assets.thehansindia.com/news/cities/bengaluru/karnataka-mulls-35-hike-in-property-guidance-values-1131499
