Rent & lease agreements
Duty is on one year's rent, but the multiplier climbs with the term — a 20-year lease is charged on three years' rent and a 30-year on four. The registration fee caps at ₹50,000. A non-refundable premium attracts additional duty at conveyance rate.
Reference example — ₹25,000/month, 11 months, ₹1,00,000 deposit: duty ≈ ₹4,125.