Maharashtra Estate Guide
Complete legal reference for Islamic estate execution in Maharashtra. Covers stamp duty, registration, court fees, documentation, and step-by-step timelines.
Mumbai
Capital
11.5%
Muslim Population
Stamp Duty Rates
Last updated: September 2026
| Instrument | Rate | Notes |
|---|---|---|
| Will Registration | Nil stamp duty; ₹100 registration fee | A will is not a conveyance and attracts no stamp duty. Since a May 2026 government initiative, the ₹100 registration fee can be paid at any of the state's 517 Sub-Registrar offices, not only the office with jurisdiction over the testator's residence or property, a genuine convenience for families spread across Maharashtra. Officials have stressed this is a procedural facility, not a new legal requirement: registration remains optional and does not by itself immunise a will from being challenged on grounds like fraud, coercion, or lack of capacity. |
| Sale Deed (Property Transfer) | 6% in Mumbai (male) / 5% (female); 7% in Pune, Thane, Nagpur, and other municipal corporation areas (male) / 6% (female); 4% in municipal council areas (male) / 3% (female); 3% in gram panchayat/rural areas (male) / 2% (female) | The corporation-area rates are the base duty (5% Mumbai, 6% elsewhere) plus a 1% local-body surcharge (called metro cess in Mumbai/MMR and a local-body or Zilla Parishad cess elsewhere); municipal council and gram panchayat areas do not carry this surcharge. Charged on the higher of the agreement value or the Annual Statement of Rates (ASR, popularly the Ready Reckoner) for the locality, revised every 1 April. The women's-name 1% concession was introduced from 1 April 2021; a 15-year resale-to-a-male-buyer lock-in attached to it was removed by a Revenue & Forest Department order dated 26 May 2023, so the concession now carries no resale restriction. Registration fee is 1% of the market value, capped at ₹30,000 for properties above roughly ₹30 lakh. |
| Gift Deed (to specified relatives) | Flat ₹200, for gifts of residential or agricultural property to a husband, wife, son, daughter, grandson, granddaughter, or a son's widow of the donor | This is the exact relative list under Article 34, Schedule I of the Maharashtra Stamp Act: it does not extend to parents, siblings, or grandparents, which is a common and costly misunderstanding (this guide's own earlier draft made the same error). A gift to a parent or sibling, or of commercial property even to a listed relative, is charged at the standard 3% gift-deed rate rather than the ₹200 concession. Registration fee is 1% of the market value, capped at ₹30,000, on top of whichever stamp duty applies. |
| Gift Deed (to other relatives or non-relatives) | 3% of the Ready Reckoner (ASR) value | Applies to gifts outside the Article 34 relative list (parents, siblings, cousins, in-laws, non-relatives) and to gifts of commercial property regardless of relationship. This is a flat 3% rather than the location-based sale-deed slabs. |
| Release/Relinquishment Deed among heirs (without consideration) | Flat ₹200, for release of ancestral property in favour of specified relatives | Under Article 52, Schedule I, a release executed without consideration by or in favour of a brother, sister, son, daughter, son of a predeceased son, father, mother, or the spouse of the person releasing (or their legal heirs) attracts only ₹200. This relative list is wider than the gift-deed list (it includes parents and siblings) but the concession applies only to ancestral property released without payment; a release for money, of self-acquired co-owned property, or to someone outside this list is stamped as a full conveyance. |
| Partition Deed among co-owners | 2% of the market value of the separated share(s) | Under Article 46, Schedule I of the Maharashtra Stamp Act. Where a court decrees a partition after court-fee has already been paid on a partition suit, Section 51 of the Maharashtra Court-fees Act reduces the stamp duty payable on the final order by the court-fee already paid, so the two charges are not fully stacked. |
| Power of Attorney | ₹500 (general POA, no consideration) | Under Article 48, Schedule I. Since a March 2008 policy change, a POA authorising sale of immovable property without consideration is stamped as a conveyance (ad valorem on market value) unless the attorney-holder is a close family member, in which case a concessional rate applies. Confirm the current figure and the close-relative list on igrmaharashtra.gov.in before executing, as this guide could not independently verify the exact concessional percentage from an official source. |
| Affidavit | ₹100 (indicative) | On non-judicial stamp paper. Confirm the current flat fee with the Sub-Registrar or a local stamp vendor, as this figure could not be independently verified from an official schedule. |
Registration Process
Registering a will is optional under Indian law (Registration Act, 1908 §18); it strengthens evidence of authenticity but is not required for the will to be valid. For Muslim wills specifically, witness attestation is not a legal requirement either; a will can even be oral. The process below is for those who choose to register for added evidentiary protection, not a mandatory step.
Draft the will in Marathi, Hindi, Urdu, or English. Include property details with CTS numbers (Mumbai) or survey/gat numbers (rest of Maharashtra).
The testator and two witnesses sign every page of the will.
Book an e-registration token through iSarita 2.0 (eregistration.igrmaharashtra.gov.in) or the IGR Maharashtra portal. Since May 2026, the appointment can be booked at any of the state's 517 Sub-Registrar offices, not only the one with territorial jurisdiction.
Present at the appointed time with the original will, two photocopies, Aadhaar and PAN of the testator and witnesses, and passport photographs.
Biometric verification (photograph and fingerprint) of the testator and witnesses at the Sub-Registrar office.
The will is scanned and recorded in the iSarita database with a unique registration number.
The original is returned with a registration endorsement. Certified copies can later be obtained through the IGR Maharashtra portal's document-search service from any Sub-Registrar office in the state.
Sub-Registrar Information
Sub-Registrar offices under the Inspector General of Registration and Controller of Stamps, Department of Registration & Stamps, Government of Maharashtra. Online services and e-registration: igrmaharashtra.gov.in and eregistration.igrmaharashtra.gov.in (iSarita 2.0).
Fees
₹100 registration fee only: a will carries no stamp duty. Confirm on igrmaharashtra.gov.in whether any additional scanning or processing charge applies at the time of your appointment.
Court Fees
Probate
Graduated ad valorem under Article 10, Schedule I of the Maharashtra Court-fees Act, 1959: 2% on the amount or value of the estate between ₹1,000 and ₹50,000 (estates worth ₹1,000 or less are exempt under Section 20); 4% on the next slab up to ₹2 lakh; 6% on the slab up to ₹3 lakh; and 7.5% on the amount above ₹3 lakh, but the total fee payable is capped at a maximum of ₹75,000, regardless of how large the estate is. The Bombay City Civil Court (pecuniary jurisdiction raised to ₹10 crore by a November 2023 amendment) and the Bombay High Court's original side (for Greater Mumbai estates and larger or more complex matters) handle probate and letters-of-administration petitions in Mumbai; District Courts handle them elsewhere in the state.
Letters of Administration
Same graduated scale and ₹75,000 cap as probate, under the same Article 10. Sought where no valid will exists or the named executor cannot act.
Succession Certificate
Under Article 11, Schedule I, the fee for a succession certificate (issued under Part X of the Indian Succession Act, 1925) is the same fee that would be leviable under the Article 10 probate scale, applied to the value of the debts and securities named in the certificate, not an independent flat percentage. Where a certificate is later extended to additional debts or securities under Section 376 of the Indian Succession Act, the fee on the added amount is charged at twice the Article 10 rate.
Required Documents
Original Will (stamped & signed)
RequiredThe original stamped and signed will of the deceased with witness signatures. Photocopies are not accepted by most Sub-Registrar offices.
Death Certificate of Testator
RequiredDeath certificate issued by the municipal corporation or gram panchayat. Must be an original or certified copy from the issuing authority.
Aadhaar Card of Executor
RequiredValid Aadhaar card of the appointed executor or administrator for identity verification at all government offices.
PAN Card of Executor
RequiredPAN card of the executor, required for estates exceeding the income tax threshold and for property mutation processes.
Property Title Documents
RequiredOriginal title deeds, sale deeds, gift deeds, or khata/patta extracts for all immovable properties mentioned in the will.
Aadhaar/ID Proof of All Heirs
RequiredAadhaar cards or other valid government-issued photo ID of every heir and beneficiary named in the will.
Encumbrance Certificate (EC)
RequiredEC for all immovable properties for the last 13 years, obtained from the Sub-Registrar office where the property is registered.
Witness ID Proofs
RequiredPhoto ID proofs of the two attesting witnesses who were present at the time the will was signed.
No Objection Certificates from Heirs
OptionalNOCs from all legal heirs consenting to the distribution as outlined in the will. Notarized affidavits are preferred by courts.
Succession Certificate
OptionalSuccession certificate from the District Court, required for movable property (bank accounts, shares, FDs) if the institution demands it.
Property Card (City) / 7/12 Extract (Rural)
RequiredProperty Card from the City Survey Office for urban properties, or 7/12 Extract (Saat-Baara Utara) from the Talathi for agricultural/rural land, obtained via the Mahabhulekh portal, to establish the deceased's title before mutation (Ferfar).
Housing Society NOC and Share Certificate
OptionalNo Objection Certificate from the cooperative housing society and the original share certificate, needed to transfer flat ownership and society membership under Section 30 of the Maharashtra Co-operative Societies Act, 1960.
Execution Timeline
Obtain Death Certificate
1-2 weeksApply at BMC (Mumbai), PMC (Pune), or the relevant municipal body. Online application is available in major cities.
Locate and Verify Will
1-3 daysCheck the IGR Maharashtra document-search service for a registered will (searchable at any Sub-Registrar office since May 2026); otherwise retrieve from the testator's advocate or personal records.
Notify Heirs and Housing Society
1-2 weeksFormally notify all heirs and the cooperative housing society (if the estate includes society flats) of the testator's passing.
Obtain Legal Heir Certificate
2-3 weeksApply at the Tehsildar's office or through the Aaple Sarkar portal for online processing.
Apply for Succession Certificate or Probate (if needed)
3-6 monthsFile a petition at the District Court, Bombay City Civil Court, or Bombay High Court original side as applicable. Mumbai has dedicated succession benches for faster processing.
Housing Society Share Transfer
4-8 weeksApply to the cooperative housing society for transfer of the share certificate and membership under Section 30 of the Maharashtra Co-operative Societies Act, 1960, to the nominee or legal heir.
Property Card / 7-12 Mutation (Ferfar)
4-8 weeksApply at the City Survey Office (urban) or Talathi office (rural) for a Ferfar mutation entry in the heir's name; typically 15-30 days once documents are complete, longer if objections arise.
Bank and Financial Claims
2-6 weeksSubmit to banks and financial institutions with the death certificate, will, and succession certificate as demanded.
Demat and Investment Transmission
4-8 weeksSubmit transmission requests to depository participants for shares, mutual fund units, and demat holdings.
Final Shariah Distribution
1-2 weeksDistribute per the calculated Islamic shares. High-value Mumbai estates may require staged distribution with interim receipts.
Key Legislation
Muslim Personal Law (Shariat) Application Act, 1937
Section 2
Mandates that Muslim personal law applies to intestate succession, wills (wasiyyah), gifts (hiba), and waqf for Indian Muslims.
Indian Succession Act, 1925
Sections 57-74
Governs testamentary succession for Muslims. Section 59 sets testamentary capacity; Section 63 prescribes execution formalities; Section 213 exempts Muslim wills from mandatory probate.
Registration Act, 1908
Section 18
Will registration is optional but highly recommended. Section 18 permits voluntary registration at the Sub-Registrar office, providing stronger evidentiary value.
Indian Stamp Act, 1899
Schedule I, Article 64
Prescribes stamp duty for wills. Most states charge a nominal flat fee for will registration, though property transfer instruments attract ad valorem duty.
Transfer of Property Act, 1882
Sections 5, 122-129
Governs transfer of property by act of parties. Relevant for gift deeds (hiba) and bequests (wasiyyah) involving immovable property.
Maharashtra Stamp Act, 1958
Schedule I, Articles 25 (conveyance), 34 (gift), 46 (partition), 48 (power of attorney), 52 (release)
Governs stamp duty for all instruments in Maharashtra. The Annual Statement of Rates (ASR), revised annually, sets minimum valuations for property transactions. Article 34's ₹200 gift concession and Article 52's ₹200 release concession apply to two different, non-overlapping lists of relatives.
Maharashtra Court-fees Act, 1959
Section 20; Schedule I, Articles 10-11
Sets the graduated ad valorem court-fee scale (2%/4%/6%/7.5%, capped at ₹75,000) for probate, letters of administration, and succession certificates, and exempts estates valued at ₹1,000 or less.
Maharashtra Co-operative Societies Act, 1960
Sections 25 and 30
Section 25 provides that membership ceases on death; Section 30 requires the society to transfer the deceased member's share and interest to the nominee, or failing a nomination, to the heir or legal representative.
Maharashtra Rent Control Act, 1999
Various sections
Governs pagdi (protected-tenancy) properties, common in South and Central Mumbai Muslim communities. Tenancy rights are heritable under certain conditions, with succession characteristics distinct from freehold property.
Cutchi Memons Act, 1938
Section 2
A central Act (originally applied across the undivided Bombay Presidency and continuing in both Gujarat and Maharashtra) that made Muslim personal law compulsory for Cutchi Memons in succession and inheritance, without need for an individual declaration. Mumbai's historically significant Memon trading community (centred on Mohammed Ali Road and Bhendi Bazaar) falls under this Act; the Dawoodi Bohra community has no equivalent separate statute and is governed by ordinary Muslim personal law under the 1937 Shariat Act.
Common Pitfalls
Assuming the ₹200 gift-deed concession covers gifts to parents or siblings: Article 34's list is limited to spouse, children, grandchildren, and a son's widow. Gifts to parents or siblings attract the full 3% gift-deed rate: the reverse relative list applies to release deeds (Article 52), which is a frequent source of confusion.
Not obtaining housing society NOC early: Mumbai cooperative societies frequently delay share transfers under Section 30, and some societies impose conditions not sanctioned by law.
Ignoring the Annual Statement of Rates (Ready Reckoner) value: stamp duty is calculated on the higher of the ASR value or the market/will-stated value, which can create unexpected cost obligations during property transfer.
Assuming probate or succession-certificate court fees are a flat percentage of the estate: the Article 10/11 scale is graduated and capped at ₹75,000, so overestimating (or underestimating) the fee for a large Mumbai estate is easy without checking the actual slabs.
Failing to update the will after redevelopment of Mumbai properties: many older buildings are being redeveloped under SRA/cluster schemes (including large tracts of Bhendi Bazaar), fundamentally changing the nature and value of the asset.
Not accounting for pagdi (tenancy right) properties, which are common in South Mumbai Muslim communities and have different succession rules than freehold properties.
Overlooking the location-based stamp duty slabs: Mumbai, Pune, Thane, and Nagpur (corporation areas) carry a 1% surcharge that municipal council and gram panchayat areas do not.
Pro Tips
Register the will at any of Maharashtra's 517 Sub-Registrar offices for ₹100 (a facility introduced in May 2026); it removes the old requirement to visit the office with territorial jurisdiction over the testator.
For lifetime gifts (hiba) to a spouse, children, grandchildren, or a son's widow, use the ₹200 Article 34 rate; for gifts to parents or siblings, budget for the full 3% rate or consider a release/family-settlement structure instead where the facts fit Article 52.
For Mumbai flats, include the cooperative society name, registration number, flat number, carpet area, and share certificate number in the will for a smoother Section 30 transfer.
Obtain the latest ASR (Ready Reckoner) value for all properties from the IGR Maharashtra portal before estate planning to accurately estimate stamp duty obligations.
For pagdi properties in Mumbai, consult a specialist tenancy lawyer, since pagdi tenancy rights have unique succession characteristics under the Maharashtra Rent Control Act.
For very large estates, remember the Article 10/11 court-fee cap of ₹75,000 when budgeting for probate or a succession certificate; it does not keep rising as a flat percentage of a multi-crore Mumbai estate.
Memon families do not need any special declaration for Muslim law to apply to their succession: the Cutchi Memons Act, 1938 already makes it compulsory; Dawoodi Bohra families should still confirm any community-specific guidance with their own scholars alongside the calculation.
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