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Sections 90-91 of the Registration Act, 1908: Government Documents Exempt from Registration

Section 90(1) says nothing in the Act, or in the earlier Indian Registration Acts of 1877 and 1871 or any Act they repealed, requires, or ever required, the registration of five...

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Published
October 2, 2026
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Oct 6, 2026
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Last updated: October 2026Verified against: Government sources

Section 90 of the Registration Act, 1908 lists five kinds of documents and maps that need no registration: settlement and survey records, periodic village records, Government grants of land and certain revenue notices. Section 91 then says how those records can be inspected and copied. As per the text of the Act consulted, section 90(2) deems such documents registered for the purposes of sections 48 and 49, so the exemption does not leave them unprotected by those sections. If you hold land under a Government grant or settlement record and want to know what papers a purchase should rest on, our legal due diligence service can look at the chain for you.

Section 90(1): the five classes

Section 90(1) begins with the sentence: "Nothing contained in this Act or in the Indian Registration Act, 1877, or in the Indian Registration Act, 1871, or in any Act thereby repealed, shall be deemed to require, or to have at any time required, the registration of any of the following documents or maps". The Acts named are older Registration Acts, quoted as printed; check the current law for any corresponding provision on them.

ClauseDocuments or maps
(a)Documents issued, received or attested by any officer engaged in making a settlement or revision of settlement of land revenue, which form part of the records of such settlement
(b)Documents and maps issued, received or authenticated by any officer engaged on behalf of Government in making or revising the survey of any land, which form part of the record of such survey
(c)Documents which, under any law for the time being in force, are filed periodically in any revenue office by Patwaries or other officers charged with the preparation of village-records
(d)Sanads, inam title-deeds and other documents purporting to be or to evidence grants or assignments by Government of land or of any interest in land
(e)Notices given under section 74 or section 76 of the Bombay Land Revenue Code, 1879, or relinquishment of occupancy by occupants, or of alienated land by holders of such land

The wording is old-fashioned ("Patwaries", "sanads, inam title-deeds") and is quoted as printed. Clause (e) names the Bombay Land Revenue Code, 1879; the reference is as printed, and this article does not explain that Code.

What the exemption means

The exemption has two features. First, it applies to documents that form part of official records of settlement, survey or village records, or to Government grants or assignments of land. Second, it has a backward-looking effect: registration is not required, and "to have at any time required", never was required, under the older Acts either.

The clause (d) item is the one most likely to matter to a private owner. A grant or assignment of land by Government, evidenced by a sanad or an inam title-deed, is among the documents the Act exempts. A later private dealing with the same land is another matter; the compulsory registration rules for private documents are in section 17. Our existing post on documents compulsorily registrable, section 17 covers that section.

Registration is run by the States, and your State may have amended these sections or made rules under section 69; for instance, the State Government is the authority named in section 91. This article explains only the central text; check the State position and any later amendment.

Section 90(2): deemed registered for sections 48 and 49

"All such documents and maps shall, for the purposes of sections 48 and 49, be deemed to have been and to be registered in accordance with the provisions of this Act."

This sub-section protects the exempt documents. Section 48 deals with the relation of a registered document to oral agreements, and section 49 with the effect of non-registration. Because the exempt documents are deemed registered for these sections, they are not treated as unregistered documents merely because they were never registered. Our articles and posts on section 48 and the effect of non-registration, section 49 explain those sections.

The sub-section is limited to "the purposes of sections 48 and 49". It does not say the documents are registered for any other purpose, and this article does not extend it.

Section 91: inspection and copies

Section 91 is printed with sub-section (1) in square brackets and a second sub-section (2) in square brackets.

Section 91(1). "Subject to such rules and the previous payment of such fees as the [, by notification in the Official Gazette, prescribes in this behalf]", the following are open to the inspection of any person applying:

  • all documents and maps mentioned in section 90, clauses (a), (b), (c) and (e); and
  • all registers of the documents mentioned in clause (d).

"Subject as aforesaid, copies of such document shall be given to all persons applying for such copies."

Note the difference between the classes. For clauses (a), (b), (c) and (e) the documents and maps themselves are open to inspection. For clause (d), the grants, it is the registers of those documents that are open to inspection. The Act prescribes no fee. The State Government prescribes fees and rules by notification in the Official Gazette, and none is stated here.

Section 91(2). "Every rule prescribed under this sub-section or made under section 69 shall be laid, as soon as it is made, before the State Legislature." The words "under this sub-section" are printed as they appear, although the rule-making words are in sub-section (1); the print has this slip, and it is flagged rather than corrected. Section 69, on rules by the Inspector General, is covered in our article on control by the Registrar and rules by the Inspector General.

Sections 92 and 93: nothing left to explain

Section 92 ("Burmese registration-rules confirmed") is printed only as a heading with a note that it was repealed by "A.O. 1937" (the abbreviation is as printed). Section 93 ("Repeals") is printed as a heading with a note that it was repealed by the Repealing Act, 1938 (1 of 1938), section 2 and Schedule. Neither has operative text in the copy.

An example

A farmer, Gopal, holds land under an old Government grant evidenced by a sanad. Under section 90(1)(d), the Registration Act does not require the sanad to be registered, and under section 90(2) it is deemed registered for the purposes of sections 48 and 49. A prospective buyer, Uma, wants to see the register of the grant. Under section 91(1), the registers of documents mentioned in clause (d) are open to the inspection of any person applying, subject to the rules and the previous payment of the fees the State Government prescribes.

A neighbouring owner wants to see the survey map from the village record. Clause (b) documents and maps are open to inspection on the same terms.

Need help with land held under a Government grant or record?

Land with an old Government grant or settlement record often needs a careful reading of what the exemptions mean for a purchase. Our legal due diligence team can examine the records and the later dealings with you.

Key takeaways

  • Section 90(1) exempts five classes of documents and maps from registration: settlement and survey records, periodic village records, Government grants and assignments, and certain revenue notices and relinquishments.
  • The exemption applies to the present Act and also to the earlier Registration Acts of 1877 and 1871.
  • Under section 90(2), the exempt documents are deemed registered for the purposes of sections 48 and 49.
  • Section 91 makes them open to inspection and copying, subject to rules and fees prescribed by the State Government.
  • Sections 92 and 93 are repealed and have no text to explain.
  • Check your State's amendments and rules and any later amendment.

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 Sections 90-91

  • 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.

Which documents does section 90 exempt?

Settlement records, survey documents and maps, periodic village records, sanads and inam title-deeds and other Government grants of land, and certain notices and relinquishments under the Bombay Land Revenue Code, 1879.

Are exempt documents treated as unregistered under section 49?

No. Section 90(2) deems them registered for the purposes of sections 48 and 49.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Sections 90-91: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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.

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Questions, answered

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

Settlement records, survey documents and maps, periodic village records, sanads and inam title-deeds and other Government grants of land, and certain notices and relinquishments under the Bombay Land Revenue Code, 1879.

No. Section 90(2) deems them registered for the purposes of sections 48 and 49.

Section 91(1) opens documents and maps under clauses (a), (b), (c) and (e), and the registers of clause (d) documents, to inspection, subject to rules and fees prescribed by the State Government.

No. The State Government prescribes the fees.

Section 91(2) says every rule shall be laid, as soon as it is made, before the State Legislature.

Both are printed as repealed, with headings and notes only.