सम्पत्ति दर्ता कर
The registration of immovable property is also a tax event, yet buyers and sellers routinely discover their duties only at the registry counter. The seller faces capital gains tax on the difference between the price and the documented base, the buyer carries registration charges, and the document needs the tax clearances to pass through the office at all. The notice materialises as a request for evidence. The official requires the seller to establish the acquisition cost, the improvements and the holding period, because those figures decide the gain. Where cost evidence is weak, the base may be taken at a position that inflates the gain and the accompanying charge. The preparation is therefore documentation assembled before the sale is advertised. The purchase deed, the improvement receipts and the proof of years-held lower the assessable gain and smooth the registry process for both parties. Buyers should confirm the seller's file in the agreement, because a registry that stops on the seller's capital gain holds the purchase hostage. Karkakura's property page lists the rates and documents the registry will ask for.
