Jharkhand is one of India’s richest mineral zones. It also offers incredible real estate investment opportunities as a state known for producing uranium, coking coal, and pyrite. From residential properties to commercial, there is no shortage of properties to purchase here. However, before investing in a property, you must know the stamp duty and registration fee attached.
Stamp duty is the tax charged on legal documents, generally when transferring property or assets. With these taxes, the government confirms a buyer’s ownership of the property or asset and funds their activities.
- What Is Stamp Duty in Jharkhand?
- Stamp Duty and Registration Charges in Jharkhand 2026: Current Rates
- Why the Registration Fee Is Higher in Jharkhand
- Is There a Stamp Duty Concession for Women in Jharkhand?
- Property Registration Charges in Jharkhand
- Land Registration Charges in Jharkhand
- Gift Deed Stamp Duty in Jharkhand
- Stamp Duty by Deed Type in Jharkhand
- Circle Rate in Jharkhand
- Documents Required for Property Registration in Jharkhand
- How to Calculate Stamp Duty and Registration Charges in Jharkhand
- How to Obtain an E-Stamp Online?
- How to Check Slots Availability for Deed Registration Appointment?
- Property Registration Charges in Jharkhand
- Land Registration Charges in Jharkhand
- Gift Deed Stamp Duty in Jharkhand
- Stamp Duty by Deed Type in Jharkhand
- Circle Rate in Jharkhand
- Documents Required for Property Registration in Jharkhand
- How to Pay Stamp Duty Online in Jharkhand (E-Nibandhan)
- Tax Benefit on Stamp Duty in Jharkhand
- Quick Reference: Stamp Duty and Registration in Jharkhand
- Conclusion
What Is Stamp Duty in Jharkhand?
Stamp duty in Jharkhand is a tax the state government levies on the legal instrument (the document) that transfers a right in property, most commonly the sale deed. It is collected under the Indian Stamp Act, 1899 and managed by the Registration Department, Government of Jharkhand.
Registration is a separate charge under the Registration Act, 1908. The deed is recorded at the local Sub-Registrar’s Office, entering it into the government’s land records. Paying stamp duty legalises the document; the registration fee is the charge for recording it. Without both, you have no clear public record of ownership, and you cannot easily resell, inherit or mortgage the property later.
In short: stamp duty is the tax on the document, and the registration fee is the charge for recording it. In Jharkhand you pay both, and both are calculated on the same value base, the higher of your transaction value or the circle rate.
Stamp Duty and Registration Charges in Jharkhand 2026: Current Rates
For a standard sale or conveyance deed, Jharkhand charges a flat stamp duty and a registration fee that do not change with the property value or the buyer’s gender. Here is the current 2026 structure.
|
Charge Component |
Rate |
Applies To |
|
Stamp duty |
4% |
The higher of value or circle rate |
|
Registration fee |
3% |
The same value base |
|
Total (standard sale deed) |
About 7% |
Payable by the buyer |
The stamp duty rate in Jharkhand is 4 percent for a sale deed, and the registration fee is 3 percent, so the standard total is about 7 percent of the value. The rates are the same for individual and joint ownership, and the same for male and female buyers.
Why the Registration Fee Is Higher in Jharkhand
One thing surprises buyers who compare states: Jharkhand’s registration fee is 3 percent, whereas most states charge just 1 percent. This changes the balance of your costs.
- In many states, stamp duty dominates and registration is a small 1 percent add-on
- In Jharkhand, registration is a substantial 3 percent, almost as much as the 4 percent stamp duty
- So the split on a sale deed is roughly 4 percent stamp duty and 3 percent registration, totalling 7 percent
- A small per-page service charge is also levied on the document at the time of registration
The practical effect: when you budget for a Jharkhand purchase, do not plan only for stamp duty and a token 1 percent registration. The registration fee here is a real 3 percent, and forgetting it is the most common budgeting error.
Is There a Stamp Duty Concession for Women in Jharkhand?
Not any more, and this is worth clearing up because an old scheme is still widely remembered. For a period, Jharkhand allowed women to register property worth up to Rs 50 lakh for a token stamp duty of just Re 1, an unusually generous concession.
That scheme led to heavy revenue losses for the state and was rolled back in 2020. Since then, Jharkhand applies uniform rates: 4 percent stamp duty and 3 percent registration for everyone, regardless of gender. So if you have read that women pay only Re 1 in Jharkhand, that information is out of date. If any new concession is notified at the time of your transaction, it will show on the E-Nibandhan fee calculator, so it is worth checking there before you register.
Property Registration Charges in Jharkhand
Property registration charges in Jharkhand are 3 percent of the value, applied statewide. This is the fee for officially recording your deed with the Registration Department, and it is separate from the 4 percent stamp duty.
- The registration fee is 3 percent of the higher of the circle rate or your agreement value
- It is the same in urban and rural areas and does not vary by the buyer’s gender
- A per-page service provider charge is also collected on the document
- Registration is only the first step: you must complete mutation afterwards to update the land records in your name
So on a Rs 60 lakh property, the registration fee alone is Rs 1,80,000, on top of Rs 2,40,000 stamp duty. Registration is what secures your entry in the public record, which is what lets you prove ownership, raise a loan against the property, or resell it cleanly later.
Land Registration Charges in Jharkhand
Land registration charges in Jharkhand follow the same structure as any other property: 4 percent stamp duty plus 3 percent registration, on the higher of the transaction value or the circle rate for that plot. But land in Jharkhand carries an extra layer of care that flats rarely do.
- Confirm the circle rate for the exact locality, which varies widely between urban and rural mandals
- Check the land classification and use, since agricultural and non-agricultural plots can be treated differently
- Verify the title chain and the record of rights before agreeing a price
- After registration, apply for mutation so the land records reflect your name
Tribal land is special in Jharkhand: under the Chota Nagpur Tenancy (CNT) Act and the Santhal Pargana Tenancy (SPT) Act, the transfer of tribal land is restricted and, in many cases, cannot be sold to a non-tribal without specific government permission. If you are buying land in a scheduled or tribal area, confirm whether the plot falls under these laws before you commit, because a transfer in breach of them can be void.
Gift Deed Stamp Duty in Jharkhand
A gift deed transfers property without money changing hands, under Section 122 of the Transfer of Property Act, 1882. The gift deed stamp duty in Jharkhand depends on your relationship with the person receiving the property.
|
Type of Gift |
How It Is Charged |
|
Gift to a non-family member |
Standard conveyance rate: 4% stamp duty + 3% registration |
|
Gift to a blood relative |
Concessional (verify the current rate on E-Nibandhan) |
A gift to someone who is not a close relative is treated much like a sale, at the full 4 percent stamp duty plus 3 percent registration on the market value. For gifts to blood relatives, Jharkhand offers concessional treatment, and some sources report a full or near-full exemption for family transfers. Because the concessional rate for blood-relation gifts is set by state notification and has changed over time, confirm the current figure with the Sub-Registrar or on the E-Nibandhan fee calculator before you draft the deed.
Two points always apply: the gift deed must be registered to be legally valid, and a gift received from a specified relative is exempt from income tax in the recipient’s hands under Section 56(2)(x) of the Income Tax Act. State the relationship clearly in the deed to claim any concessional stamp duty treatment.
Stamp Duty by Deed Type in Jharkhand
The sale deed carries the headline rate, but different instruments are charged differently under the Indian Stamp Act as applied to Jharkhand.
|
Instrument |
How It Is Charged |
|
Sale / conveyance deed |
4% stamp duty + 3% registration |
|
Gift to a non-family member |
Same as a sale deed |
|
Gift to a blood relative |
Concessional (verify current rate) |
|
Rent / lease agreement |
Nominal stamp duty plus a fixed registration fee |
|
Mortgage deed |
Charged on the loan amount as per the schedule |
Verify before you pay: deed-wise rates are revised from time to time. The E-Nibandhan portal has a fee calculation tool, so confirm the current figure for your exact instrument before executing any deed.
Circle Rate in Jharkhand
The circle rate, the government’s guidance value, is the minimum value at which a property can be registered, and it is the base your duty is charged on if it is higher than your price. It varies sharply by district, locality and property type.
- Residential circle rates in Jamshedpur run roughly from Rs 1,800 to Rs 7,000 per square foot, with commercial hubs like Bistupur and Sakchi higher
- Residential plots in Dhanbad typically range from about Rs 1,500 to Rs 6,000 per square foot, with premium pockets higher
- Rural mandals generally carry lower circle rates than urban centres such as Ranchi and Jamshedpur
- Check the current circle rate for your locality on the official Jharkhand portal before fixing a price
Documents Required for Property Registration in Jharkhand
Carry every document in original plus a self-attested photocopy. Buyer, seller and two witnesses must be present at the Sub-Registrar’s Office for verification. A missing document usually means registration cannot be completed that day.
Identity and Personal Documents
|
Document |
Details |
|
Aadhaar card |
For identity verification of all parties. |
|
PAN card |
Mandatory for both buyer and seller for property transactions. |
|
Passport-size photographs |
Recent colour photos of buyer, seller and witnesses. |
|
Address / ID proof |
Voter ID, driving licence or passport for all parties and witnesses. |
Core Property Documents
|
Document |
Provided By |
Notes |
|
Sale or gift deed |
Buyer & seller / donor |
Drafted for the correct value and executed on the e-stamp. |
|
Stamp duty payment proof |
Buyer |
Paid via the E-Nibandhan portal or by demand draft / pay order. |
|
Prior / chain deeds |
Seller |
Establish the seller’s clear title to the property. |
|
Record of rights / khatiyan |
Seller |
Land record entry identifying the property and holder. |
|
Circle rate reference |
Buyer verifies |
Confirms the value base used for duty. |
|
Property / land tax receipts |
Seller |
Latest receipts with no outstanding dues. |
|
CNT / SPT clearance (if applicable) |
Seller |
For tribal land under the tenancy Acts. |
Check the circle rate and land status first
Before fixing a price, confirm the circle rate for the locality and, for land, whether the plot falls under the CNT or SPT Acts. Because duty is charged on the higher of your value or the circle rate, and tribal-land transfers are restricted, these two checks prevent both a budget surprise and a void transfer.
How to Calculate Stamp Duty and Registration Charges in Jharkhand
To calculate stamp duty in Jharkhand, you can use the official e-Nibhandhan website. Follow these simple steps:
Step 1: Go to http://regd[dot]jharkhand[dot]gov[dot]in/jars/website/ and click on the Stamp Duty Calculator from the home page.

Step 2: A new page will open. Here, you have to choose your district and deed type.

Step 3: Type in all the details related to the deed and click on the ‘Add’ option to calculate your stamp duty charge successfully.
Worked Example: Rs 50 Lakh Property in Ranchi
|
Item |
Calculation |
Amount |
|
Value considered (higher of the two) |
Assume Rs 50,00,000 |
Rs 50,00,000 |
|
Stamp duty at 4% |
4% of Rs 50,00,000 |
Rs 2,00,000 |
|
Registration fee at 3% |
3% of Rs 50,00,000 |
Rs 1,50,000 |
|
Total statutory cost |
About 7% |
Rs 3,50,000 |
Worked Example: Rs 75 Lakh Property in Jamshedpur
|
Item |
Calculation |
Amount |
|
Stamp duty at 4% |
4% of Rs 75,00,000 |
Rs 3,00,000 |
|
Registration fee at 3% |
3% of Rs 75,00,000 |
Rs 2,25,000 |
|
Total statutory cost |
About 7% |
Rs 5,25,000 |
Worked Example: Rs 1 Crore Property
|
Item |
Calculation |
Amount |
|
Stamp duty at 4% |
4% of Rs 1,00,00,000 |
Rs 4,00,000 |
|
Registration fee at 3% |
3% of Rs 1,00,00,000 |
Rs 3,00,000 |
|
Total |
About 7% |
Rs 7,00,000 |
Budget note: stamp duty and registration are generally not covered by a home loan, so keep this 7 percent ready from your own funds. Add a little more for legal drafting, the per-page service charge and, after registration, mutation.
Stamp Duty Charges in Other States
| State | Stamp Duty Charges |
| Maharashtra | Stamp Duty in Maharashtra |
| Gujarat | Stamp Duty in Gujarat |
| Goa | Stamp Duty in Goa |
| Madhya Pradesh | Stamp Duty in Madhya Pradesh |
| Delhi | Stamp Duty in Delhi |
| Noida | Stamp Duty in Noida |
| Andhra Pradesh | Stamp Duty in Andhra Pradesh |
| Mumbai | Stamp Duty in Mumbai |
| Bangalore | Stamp Duty in Bangalore |
| Assam | Stamp Duty in Assam |
| Pune | Stamp Duty in Pune |
How to Obtain an E-Stamp Online?
After calculating stamp duty and plot registration charges in Jharkhand, you need to obtain an e-stamp online. A lot of people either forget or get confused about this step. Our goal is to prevent that from happening to you, so please follow the guidelines below:
Step 1: Visit the official Stock Holding Corporation of India website: www[dot]shcilestamp[dot]com

Step 2: Fill up the registration form and login
Step 3: Choose your state and then select your nearest SHCIL Branch
Step 4: Fill out the other essential fields
Step 5: Once done, you will receive a reference receipt number
Step 6: Use this number to print a copy of your e-stamp certificate from a SHCIL branch near you.
How to Check Slots Availability for Deed Registration Appointment?
You need to book an online appointment after registering your property in Jharkhand. The procedure for that is as follows:
Step 1: Visit the e-Nibandhan portal to check slot availability.
Step 2: Open the online appointment system page. Enter details like – application ID, mobile number, email address, and presenter. Then type an appointment date that suits your schedule.

Step 3: Lastly, click on the ‘Submit’ button to confirm your appointment.
Property Registration Charges in Jharkhand
Property registration charges in Jharkhand are 3 percent of the value, applied statewide. This is the fee for officially recording your deed with the Registration Department, and it is separate from the 4 percent stamp duty.
- The registration fee is 3 percent of the higher of the circle rate or your agreement value
- It is the same in urban and rural areas and does not vary by the buyer’s gender
- A per-page service provider charge is also collected on the document
- Registration is only the first step: you must complete mutation afterwards to update the land records in your name
So on a Rs 60 lakh property, the registration fee alone is Rs 1,80,000, on top of Rs 2,40,000 stamp duty. Registration is what secures your entry in the public record, which is what lets you prove ownership, raise a loan against the property, or resell it cleanly later.
Land Registration Charges in Jharkhand
Land registration charges in Jharkhand follow the same structure as any other property: 4 percent stamp duty plus 3 percent registration, on the higher of the transaction value or the circle rate for that plot. But land in Jharkhand carries an extra layer of care that flats rarely do.
- Confirm the circle rate for the exact locality, which varies widely between urban and rural mandals
- Check the land classification and use, since agricultural and non-agricultural plots can be treated differently
- Verify the title chain and the record of rights before agreeing a price
- After registration, apply for mutation so the land records reflect your name
Tribal land is special in Jharkhand: under the Chota Nagpur Tenancy (CNT) Act and the Santhal Pargana Tenancy (SPT) Act, the transfer of tribal land is restricted and, in many cases, cannot be sold to a non-tribal without specific government permission. If you are buying land in a scheduled or tribal area, confirm whether the plot falls under these laws before you commit, because a transfer in breach of them can be void.
Gift Deed Stamp Duty in Jharkhand
A gift deed transfers property without money changing hands, under Section 122 of the Transfer of Property Act, 1882. The gift deed stamp duty in Jharkhand depends on your relationship with the person receiving the property.
|
Type of Gift |
How It Is Charged |
|
Gift to a non-family member |
Standard conveyance rate: 4% stamp duty + 3% registration |
|
Gift to a blood relative |
Concessional (verify the current rate on E-Nibandhan) |
A gift to someone who is not a close relative is treated much like a sale, at the full 4 percent stamp duty plus 3 percent registration on the market value. For gifts to blood relatives, Jharkhand offers concessional treatment, and some sources report a full or near-full exemption for family transfers. Because the concessional rate for blood-relation gifts is set by state notification and has changed over time, confirm the current figure with the Sub-Registrar or on the E-Nibandhan fee calculator before you draft the deed.
Two points always apply: the gift deed must be registered to be legally valid, and a gift received from a specified relative is exempt from income tax in the recipient’s hands under Section 56(2)(x) of the Income Tax Act. State the relationship clearly in the deed to claim any concessional stamp duty treatment.
Stamp Duty by Deed Type in Jharkhand
The sale deed carries the headline rate, but different instruments are charged differently under the Indian Stamp Act as applied to Jharkhand.
|
Instrument |
How It Is Charged |
|
Sale / conveyance deed |
4% stamp duty + 3% registration |
|
Gift to a non-family member |
Same as a sale deed |
|
Gift to a blood relative |
Concessional (verify current rate) |
|
Rent / lease agreement |
Nominal stamp duty plus a fixed registration fee |
|
Mortgage deed |
Charged on the loan amount as per the schedule |
Verify before you pay: deed-wise rates are revised from time to time. The E-Nibandhan portal has a fee calculation tool, so confirm the current figure for your exact instrument before executing any deed.
Circle Rate in Jharkhand
The circle rate, the government’s guidance value, is the minimum value at which a property can be registered, and it is the base your duty is charged on if it is higher than your price. It varies sharply by district, locality and property type.
- Residential circle rates in Jamshedpur run roughly from Rs 1,800 to Rs 7,000 per square foot, with commercial hubs like Bistupur and Sakchi higher
- Residential plots in Dhanbad typically range from about Rs 1,500 to Rs 6,000 per square foot, with premium pockets higher
- Rural mandals generally carry lower circle rates than urban centres such as Ranchi and Jamshedpur
- Check the current circle rate for your locality on the official Jharkhand portal before fixing a price
Documents Required for Property Registration in Jharkhand
Carry every document in original plus a self-attested photocopy. Buyer, seller and two witnesses must be present at the Sub-Registrar’s Office for verification. A missing document usually means registration cannot be completed that day.
Identity and Personal Documents
|
Document |
Details |
|
Aadhaar card |
For identity verification of all parties. |
|
PAN card |
Mandatory for both buyer and seller for property transactions. |
|
Passport-size photographs |
Recent colour photos of buyer, seller and witnesses. |
|
Address / ID proof |
Voter ID, driving licence or passport for all parties and witnesses. |
Core Property Documents
|
Document |
Provided By |
Notes |
|
Sale or gift deed |
Buyer & seller / donor |
Drafted for the correct value and executed on the e-stamp. |
|
Stamp duty payment proof |
Buyer |
Paid via the E-Nibandhan portal or by demand draft / pay order. |
|
Prior / chain deeds |
Seller |
Establish the seller’s clear title to the property. |
|
Record of rights / khatiyan |
Seller |
Land record entry identifying the property and holder. |
|
Circle rate reference |
Buyer verifies |
Confirms the value base used for duty. |
|
Property / land tax receipts |
Seller |
Latest receipts with no outstanding dues. |
|
CNT / SPT clearance (if applicable) |
Seller |
For tribal land under the tenancy Acts. |
Check the circle rate and land status first
Before fixing a price, confirm the circle rate for the locality and, for land, whether the plot falls under the CNT or SPT Acts. Because duty is charged on the higher of your value or the circle rate, and tribal-land transfers are restricted, these two checks prevent both a budget surprise and a void transfer.
How to Pay Stamp Duty Online in Jharkhand (E-Nibandhan)
Jharkhand runs its registration and stamp duty system through the E-Nibandhan portal, so much of the process can be completed online before you visit the Sub-Registrar’s Office.
- Visit the E-Nibandhan portal and choose Pre-Registration under the Online Registration tab
- Enter the property and party details and the deed type
- Use the Fee Calculation option to work out the exact stamp duty and registration fee
- Pay the charges online, or by demand draft or pay order as accepted
- Book your Sub-Registrar appointment and attend with both parties, two witnesses and all documents
- After registration, apply for mutation so the land records are updated in your name
Tax Benefit on Stamp Duty in Jharkhand
Stamp duty and registration charges on a residential property can be claimed as a tax deduction, which matters more in Jharkhand given the 7 percent total.
- Deduction of up to Rs 1,50,000 under Section 80C of the Income Tax Act in the financial year of payment
- Applies to residential house property, not to commercial property or pure plots
- Available under the old tax regime; buyers on the new regime cannot claim it
- Joint buyers can each claim their proportionate share within the overall limit
- A gift received from a specified relative is separately exempt from income tax under Section 56(2)(x)
Quick Reference: Stamp Duty and Registration in Jharkhand
|
Property Value |
Stamp Duty (4%) |
Registration (3%) |
Total (7%) |
|
Rs 30 lakh |
Rs 1,20,000 |
Rs 90,000 |
Rs 2,10,000 |
|
Rs 50 lakh |
Rs 2,00,000 |
Rs 1,50,000 |
Rs 3,50,000 |
|
Rs 75 lakh |
Rs 3,00,000 |
Rs 2,25,000 |
Rs 5,25,000 |
|
Rs 1 crore |
Rs 4,00,000 |
Rs 3,00,000 |
Rs 7,00,000 |
|
Rs 1.5 crore |
Rs 6,00,000 |
Rs 4,50,000 |
Rs 10,50,000 |
These figures assume the value equals or exceeds the circle rate. A small per-page service charge and, later, mutation costs apply on top. Verify the current circle rate for your locality on the official portal before finalising your budget.
Conclusion
Stamp duty and registration charges in Jharkhand add about 7 percent to the cost of a property: a 4 percent stamp duty and a notably high 3 percent registration fee. On a Rs 1 crore property that is Rs 7 lakh in government charges before any home loan, legal fees or the per-page service charge.
Two things stand out about Jharkhand. First, the rates are uniform: there is no gender concession, and the old Re 1 token scheme for women was withdrawn in 2020, so budget for the full 7 percent. Second, land buyers must check the CNT and SPT tenancy Acts, because tribal land cannot be freely transferred to non-tribals. Everything is charged on the higher of your value or the circle rate.
Check the circle rate and land status first, calculate your exact fee on E-Nibandhan, pay online or by demand draft, complete registration at the Sub-Registrar’s office, and apply for mutation afterwards. Do that and registration day in Jharkhand will be straightforward.
Frequently Asked Questions:
1. What is the stamp duty and registration charge in Jharkhand in 2026?
Stamp duty is 4 percent of the property value and the registration fee is 3 percent, taking the total to about 7 percent. The rates are uniform for men and women and for individual and joint ownership, and both are calculated on the higher of your transaction value or the circle rate.
2. What is the stamp duty in Jharkhand for a sale deed?
Stamp duty on a sale or conveyance deed in Jharkhand is 4 percent of the property value, calculated on the higher of your price or the circle rate. It is paid in addition to the 3 percent registration fee, so the combined cost of a sale deed is about 7 percent.
3. What are the property registration charges in Jharkhand?
Property registration charges in Jharkhand are 3 percent of the value, applied statewide. This is higher than the 1 percent charged by many states. It is separate from the 4 percent stamp duty, and both are calculated on the higher of the circle rate or your agreement value.
4. What are the land registration charges in Jharkhand?
Land registration follows the same structure as other property: 4 percent stamp duty plus 3 percent registration, on the higher of value or circle rate. For land, also check the circle rate for the exact locality and whether the plot falls under the CNT or SPT tribal-land Acts, which restrict transfers.
5. What is the gift deed stamp duty in Jharkhand?
A gift to a non-family member is treated like a sale, at 4 percent stamp duty plus 3 percent registration. Gifts to blood relatives receive concessional treatment, and some sources report an exemption. Because this is set by state notification and has changed over time, confirm the current rate on the E-Nibandhan calculator.
6. Do women pay only Re 1 stamp duty in Jharkhand?
No, not any more. Jharkhand previously let women register property worth up to Rs 50 lakh for a token Re 1, but the scheme was withdrawn in 2020 after heavy revenue losses. Women now pay the same 4 percent stamp duty and 3 percent registration as men.
7. How is stamp duty calculated in Jharkhand?
Take the higher of your transaction value or the circle rate, then apply 4 percent for stamp duty and 3 percent for registration. For a Rs 50 lakh property, that is Rs 2,00,000 stamp duty plus Rs 1,50,000 registration, totalling Rs 3,50,000.
8. What is the circle rate in Jharkhand?
The circle rate is the government’s minimum value for property in a locality, and duty is charged on the higher of it or your price. It varies by district and property type. For example, residential rates in Jamshedpur run roughly Rs 1,800 to Rs 7,000 per square foot. Check the current rate on the official portal.
9. Can I pay stamp duty online in Jharkhand?
Yes. Jharkhand’s E-Nibandhan portal lets you complete pre-registration, calculate the fee and pay stamp duty and registration charges online, or by demand draft or pay order. You then book a Sub-Registrar appointment for verification, and apply for mutation after registration.
10. Can I claim a tax benefit on stamp duty in Jharkhand?
Yes. Under Section 80C of the Income Tax Act you can claim a deduction of up to Rs 1.5 lakh for stamp duty and registration charges on a residential property, in the year of payment. It is available only under the old tax regime and only for residential house property.