Next due
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 2 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 6 days 15 OCTPF & ESI · Contributions · Sep 2026in 10 days 20 OCTGSTR-3B · Summary return · Sep 2026in 15 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 25 days 31 OCTITR filing · Audit cases · AY 2026-27in 26 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 55 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 71 days
All due dates

Section 1 of the Registration Act, 1908: short title, extent and commencement

Section 1(1) names the law the Registration Act, 1908. Section 1(2) says the Act extends to the whole of India, but the State Government may exclude any districts or tracts of...

Published
Updated
Reading time
7 min
Views
10
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
Property Registration
Published
October 2, 2026
Last updated
Oct 4, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Section 1 does three plain things. It gives the Act its name, says where it extends (and lets the State Government keep districts or tracts out of it), and fixes the day it came into force. This article reads the section as per the text of the Act consulted, and also uses the Statements of Objects and Reasons reproduced beside it in that copy as background. If the extent of the Act matters to a document you are about to sign, a short legal consultation before presenting it can save a rejected visit.

What section 1 says, sub-section by sub-section

Sub-section (1): the name. The copy prints "The [*] Registration Act, 1908". The square-bracketed star marks a word taken out of the title. The Statement of Objects and Reasons reproduced in the copy for Act 45 of 1969 says that the Bill proposed to omit the word "Indian" from the short title of the Act. Read together, that is why the Act is cited today simply as the Registration Act, 1908.

Sub-section (2): the extent. The copy reads: "It extends to the whole of India [***]". The three stars in brackets mark words omitted, and the copy does not say which words or by what law. A proviso follows: the State Government may exclude any districts or tracts of country from the operation of the Act. So the Act is central in form, but a State can decide that a district or tract is outside it.

Sub-section (3): the start date. The Act "shall come into force on the first day of January, 1909". Nothing in the section makes it apply backwards, and the section does not say what happens to documents executed earlier. Those questions are answered, where at all, in other provisions, such as the time limits in Part IV.

A drafting point to be aware of

Section 1(2) says the Act extends to the whole of India, with an omission marked. Section 2(6-A), which defines "India", still reads, in the copy: "India means the territory of India excluding the State of Jammu and Kashmir". The two provisions do not sit comfortably together in the printed text. We do not say which is the present position; if your property or document has any link to that territory, check the current official text and the local law before you rely on either. The definitions are discussed in our article on section 2.

Why a State-level check matters

Registration is run by the States. The copy consulted prints no State amendments in the body, and the State Government's power under the proviso to section 1(2) means that the position in a given district or tract can differ. Each State also has its own rules and its own fees. Before you act, check whether your State has amended section 1 or any other section, and what rules apply where the property is situated. Our practical guide on the Registration Act, 1908 gives the wider picture.

Why the Act was passed: the Statements in the copy

Under section 1 the copy reproduces four Statements of Objects and Reasons. A Statement tells you what a Bill proposed. It is background, and it is not part of the law. With that caution, here is what each says.

StatementWhat the Bill proposed, as reproduced in the copy
1908 (the original Bill)A pure consolidating Bill. The provisions on registration of documents were scattered in seven enactments; the Bill proposed to collect them into one Act so the law is more easily ascertainable, to clear the Statute-book of three entire Acts and to allow two more to be removed on the coming into force of the Code of Civil Procedure, 1908 and the Indian Limitation Bill. It said the numbering of the sections of the Act of 1877 had been preserved.
Act 17 of 1956To remove the recording of castes and sub-castes of parties mentioned in a deed for registration, which the Statement called an anomaly in a secular State.
Act 45 of 1969To extend to Delhi the benefit of section 30(2), then available to the Registrar of a district with a Presidency-town, and to omit the word "Indian" from the short title.
Act 48 of 2001Following conclusions of a Conference of Chief Ministers and Finance Ministers held on 14 September 1998: to insert section 17(1-A), to omit section 30(2) and section 67, to insert section 16-A for computerised records, and to insert section 32-A for photographs and finger-prints.

The 1908 Statement also says that the General Clauses Act, 1897 would apply to the Bill when passed, so some provisions of the earlier Acts were not retained. The numbered paragraphs marked "2." inside the Statements of 1969 and 2001 belong to those Statements and are not section 2 of the Act. For the General Clauses Act, 1897, check the current law for the corresponding provision.

What this means in practice

  • Buyers and sellers. The Act is the framework behind the registration of a sale deed, gift deed or lease. Which documents must be registered is in section 17 and is covered in our post on documents compulsorily registrable under section 17.
  • Landlords, tenants and lenders. Check, for the State and district where the property lies, that the Act has not been excluded under the proviso to section 1(2), and that the State's own rules are followed.
  • Students. Remember the structure: section 1 is short, the extent clause carries an omission as printed, and the Statements give the history.
  • Everyone. The copy is a web print marked last updated on 9 July 2020. Later amendments should be checked.

The next provisions deal with the definitions in section 2 and the officers appointed to run the system in sections 3 to 8.

Need help with a registration question?

If you are unsure whether the Act applies to a particular property or district, or how the State's rules sit with a document you plan to sign, talk to our team through a legal consultation. We can look at your document and the local position before you present it.

Key takeaways

  • Section 1(1) gives the short title, the Registration Act, 1908; a bracketed star in the copy marks a word removed from the title.
  • Section 1(2) extends the Act to the whole of India, with words omitted as printed; the proviso lets the State Government exclude districts or tracts.
  • Section 1(3) fixes the start date as the first day of January, 1909.
  • Section 2(6-A) defines India in a way that does not sit with section 1(2) in the printed text; check the current position.
  • The Statements of Objects and Reasons are background, not law.
  • Check State amendments and rules before acting.

Read next

Disclaimer: Based on a print of the Registration Act, 1908 marked as last updated on 9 July 2020, as consulted on 2 October 2026. State amendments and rules, later amendments, registration fees and stamp duty are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 1

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

When did the Registration Act, 1908 come into force?

Section 1(3) says it shall come into force on the first day of January, 1909.

Does the Act apply to the whole of India?

Section 1(2) says it extends to the whole of India, with words omitted in the copy. The proviso lets the State Government exclude any districts or tracts of country, so check your State and district.

What is not written down will be remembered differently by everyone involved.

— TaxClue Compliance Desk

Section 1: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,327 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Section 1(3) says it shall come into force on the first day of January, 1909.

Section 1(2) says it extends to the whole of India, with words omitted in the copy. The proviso lets the State Government exclude any districts or tracts of country, so check your State and district.

Yes, under the proviso to section 1(2) the State Government may exclude any districts or tracts of country from its operation. The copy does not print any State notification.

No. It records what a Bill proposed. The copy reproduces four such Statements under section 1 as background.

The copy prints "The [*] Registration Act, 1908". The Statement for Act 45 of 1969 says the Bill proposed to omit the word "Indian" from the short title. The copy itself does not explain the star.

No. That is in section 17 (compulsory) and section 18 (optional). See the posts on section 17 and section 18.