Definition of 'Mutation'

Definition: Mutation means transfer or change of title in the records of the local
municipal body for the concerned property.

Description: Mutation of a property is the transfer or change of title entry in revenue

records of the local municipal corporation. The change in title ownership may occur
due to a number of reasons like death of the original owner and subsequent transfer
of the ownership due to inheritance or succession. In the event of a leased property,
the ownership can be transferred through an irrevocable power of attorney.

The existence of a sale deed, conversion premium and irrevocable power of attorney
is required for the conversion of a leasehold property to a freehold property. Once it
becomes a freehold property, the ownership title can be transferred or mutated.
Mutation becomes essential for deciding the tax liability when the property ownership gets
changed.
There have been times while selling your property, the prospective buyer would have
asked for a copy of the latest mutation. Many people do not know the importance of the
document hence, let us start with understanding what mutation is?

Mutation is the change of title ownership from one person to another when the property is
sold or transferred. By mutating a property, the new owner gets the property recorded on
his name in the land revenue department and the government is able to charge property
tax from the rightful owner. The documentation procedure and the fee payable vary from
state to state.

Also known as ‘Dakhil Kharij’, mutation of a property should ideally be taken every six
months from the revenue office in order to check for any wrongful transaction on the
property. In case of inheritance after the death of the owner, the property should be
mutated by submitting copies of Death Certificate and relationship documents.

Updation of revenue records should be applied in case the property has been bought
through a registered Power of Attorney, as it transfers the ownership from the seller to the
buyer.

In case of ownership related to land, mutation is considered a vital document. For

example, if an agricultural land is acquired by the government and the registry of the land
is in the name of person A while mutation is in favour of Person B, the government will
release the acquisition funds in favour of Person B, as in the revenue records he is
recorded as the owner of the land.

To apply for mutation, an application to the tehsildar of the area has to be given on a plain
paper along with the required value of a non-judicial stamp paper.
 Following documents are required for mutation:

o Copy of Sale Deed

o Application for mutation with court fee stamp affixed on it
o Indemnity bond on stamp paper of requisite value
o Affidavit on stamp paper of requisite value
o Receipt of up-to-date property tax payment

Documents required for mutation in case of inheritance or Will are:

o Death Certificate
o Copy of Will or Succession Certificate
o Indemnity bond on stamp paper of requisite value
o Affidavit on stamp paper of requisite value attested by a Notary
o Receipt of up-to-date property tax payment in case of Power of Attorney
o Copy of Power of Attorney.
o Copy of Will
o Receipt for payment registered with a sub-registrar
o Application for mutation with court fee stamp affixed on it
In simple words, mutation is the change of title ownership in the records of the sub-
registrar’s office of the local municipal body. Every municipal body maintains a record of
the property ownership to collect property tax from the rightful owner.

Mutation papers are also required while selling a property.

The procedure

The procedure to get the property mutation is fairly simple if your documents are in
place.

To apply for mutation, you just have to submit an application to the tehsildar of the area
along with the required value of a non-judicial stamp paper.

Cases when you should get the property mutation

Case I: When you buy a property

If you have bought a new property, you should get the property mutation done after the
registration. For the same, you need to submit the following documents:

 A copy of the Sale Deed

  Application for mutation with the court fee stamp affixed on it
 An indemnity bond on Rs 100 stamp paper
 An affidavit on Rs 10 stamp paper
 Receipt of up-to-date property tax payment
Case II: When you inherit a property after the death of an owner

There might be a case where you become the legal heir of the property after the death of
the owner. In such a scenario, you will need the following documents to get the mutation
of the property.

 Death certificate of the deceased

 A copy of the will
 An indemnity bond on Rs 100 stamp paper
 A notary-attested Rs 10 stamp paper for an affidavit
 Receipt of up-to-date property tax payment
Case III: When you buy a property through a power of attorney

If you have purchased a property through a power of attorney, you will need the
following documents.

 A copy of the power of attorney papers

 An indemnity bond on Rs 100 stamp paper
 A copy of the will
 A Rs 10 stamp paper for the affidavit
 A property mutation application form affixed with the Rs 3-court fee stamp
Know about the penalty

Unlike TDS or property tax, the penalty for not getting property mutation is very low.
While it varies from state to state, it can be as low as Rs 25. Having said that, it is always
advisable to get all the documents in place.

Points to remember

It is not a legal document: Remember, mutation documents are not legally binding.
However, it does stand as the proof of ownership and might act as a tax record.

Not a one-time job: Mutation of the property is not a one-time job. These documents
need to be updated from time to time. Experts suggest getting these papers updated once
in every six months to make sure that your property records are clean