Relinquishment Deed in Delhi (2026): The ₹100 Stamp Duty, When It Becomes 8%, and the October 2025 High Court Ruling
A relinquishment deed in Delhi explained for 2026: the ₹100 fixed stamp duty and ₹1,100 registration between co-owners, the three conditions that keep it from being re-priced as a 5–8% gift or sale, the Delhi High Court’s 8 October 2025 Ramesh Sharma ruling, the income-tax position, a GK-1 worked example and the step-by-step registration.
