6-7% for < ₹1cr, 8% for > ₹1cr. Women 1% concession. Banglar Bhumi land records (Khatian + Porcha + Dag). Gift to relatives 0.5% concessional rate.
WEST BENGAL STAMP DUTY: (1) PROPERTY UP TO ₹1cr: 5-6% stamp + 1% registration = 6-7% TOTAL (varies by area). (2) PROPERTY ABOVE ₹1cr: 7% stamp + 1% registration = 8% TOTAL. (3) WOMEN BUYER: 1% concession (5% effective vs 6%). (4) GIFT TO RELATIVES: 0.5% stamp duty (substantial discount). (5) URBAN vs RURAL different rates. EXAMPLE Kolkata ₹80L flat: (a) Male: 7% × ₹80L = ₹5.6L. (b) Female: 6% × ₹80L = ₹4.8L. SAVED ₹80K.
WEST BENGAL CITY RATES: (1) KOLKATA Urban: 6-7% (male)/5-6% (female). (2) HOWRAH: similar to Kolkata. (3) DURGAPUR + ASANSOL: slightly lower. (4) SILIGURI North Bengal: similar. (5) RURAL AREAS: 4-5%. (6) PROPERTY > ₹1cr: jumps to 7%. APPLIES TO: residential, commercial, agricultural (lower rates). MUNICIPAL CORPORATIONS: Kolkata Municipal Corporation (KMC), Howrah Municipal Corporation. KMC: separate annual property tax.
WB REGISTRATION: (1) Visit e-District / Registration Department portal (registration.wb.gov.in). (2) Calculate stamp duty + registration online. (3) Pay via NetBanking/UPI/Card. (4) Generate e-Receipt. (5) Schedule Sub-Registrar Office (SRO) appointment. (6) Visit SRO with all parties + 2 witnesses. (7) Biometric capture. (8) Document registration in 2-3 weeks. SUPPORTING DOCUMENTS: (1) Sale deed draft. (2) ID proofs. (3) Khatian (land record). (4) Encumbrance Certificate (EC). (5) Property tax receipts. (6) Builder NOC if society.
WEST BENGAL LAND RECORDS: (1) KHATIAN = land ownership record. Equivalent to revenue records. (2) PORCHA = land plot details. (3) DAG NUMBER = plot identification. (4) BANGLARBHUMI PORTAL (banglarbhumi.gov.in): online access. (5) MUTATION TRANSFER: required post-purchase. (6) Apply for new Khatian in your name. PROCESS: (1) Visit local Block Land + Land Reform Office. (2) Apply for Khatian update. (3) Pay fee. (4) Process 30-60 days. CRITICAL: A-grade Khatian for clean transactions. Verify via Banglar Bhumi BEFORE purchase.
WB PROPERTY STRATEGY: (1) WOMEN's NAME: 1% saved (₹80K on ₹80L). (2) PROPERTY VALUE: stay < ₹1cr for lower 6-7% rate (vs 8%). (3) GIFT to relatives: 0.5% rate (vs 6-7% sale). (4) JOINT REGISTRATION husband+wife: blended rate. (5) KHATIAN verification mandatory. (6) MUTATION transfer within 6 months post-purchase. (7) KOLKATA: pollution control NOC required for some areas. (8) NRI BUYERS: same rates. PAN + NRO/NRE account proof. (9) PROPERTY TAX KMC annually separate. (10) MAINTAIN sale deed + Khatian + EC + tax receipts. ENGAGE WB-specialist property lawyer for high-value.