Mutation After Registered Sale Deed in Delhi

Mutation with the Municipal Corporation of Delhi (MCD) refers to updating property tax records to reflect the new owner after a property transfer, usually based on a registered sale deed, conveyance deed, or gift deed. It is an administrative process primarily meant for house tax assessment and collection, and does not by itself establish or prove ownership rights.

Today, the MCD handles this entirely online through its e-Change of Name (e-Mutation) service within the Property Tax module. The portal covers common transfer scenarios—such as registered sale, conveyance, or gift deeds—and once approved by the assessing officer, it generates a downloadable e-Change of Name Certificate.

Why Mutation Matters for Buyers in Delhi

If mutation is not completed, the UPIC (Unique Property Identification Code) and tax records may continue in the seller’s name. This can cause complications in paying property tax, receiving notices, or handling other municipal interactions in the future.

Eligibility and Auto-Trigger Cases

Before filing online, buyers should check whether mutation is required in their case, as in some transactions the system may auto-trigger mutation based on registration details.

Auto-Mutation Trigger (for post-2019 sale deeds)

• If your sale/conveyance deed is registered on or after 1 January 2019, the Sub-Registrar (DOR/Revenue) automatically pushes the transfer details to MCD.
  
• This triggers suo motu mutation in the MCD Property Tax system—meaning the new buyer’s name is auto-updated in the UPIC ledger without a separate application.
  
• In practice, however, auto-trigger cases may still require the buyer to log in, verify, and download the e-Change of Name Certificate. Some cases also get stuck if documents are incomplete or mismatch data exists.
  

When Manual Application Is Needed

• Older deeds (registered before 2019).
  
• Cases where the auto-trigger has failed due to mismatch (wrong UPIC, address variance, missing annexures).
  
• Special categories of transfer like gift, relinquishment, or inheritance, where supporting documents (such as legal heirship proof or NOCs) must be uploaded.
  

In such cases, you must initiate the online e-Mutation application yourself through the MCD Property Tax portal.

Step-by-Step Flow for Mutation (e-Change of Name) in Delhi

Here’s the exact workflow to apply for mutation after a registered sale/conveyance deed within the MCD system:

Step 1: Access the Portal

• Visit the official MCD Property Tax portal: https://mcdpropertytax.in.
  
• On the homepage, click “Apply for Mutation / e-Change of Name.”
  

Step 2: Input Property Details

• Enter the Unique Property Identification Code (UPIC) or property address.
  
• The system fetches the current ownership record. Ensure it matches the property in your sale deed.
  

Step 3: Select Transfer Type

• Choose “Sale / Conveyance Deed” as the basis for mutation.
  
• Upload the registered deed number, date, and Sub-Registrar details.
  

Step 4: Upload Required Documents

You must upload scanned, self-attested copies (usually in PDF/JPEG under 2 MB each). For sale deed–based mutation, the documents typically required are:

1. Registered Sale/Conveyance Deed (complete copy, not just first and last page).
   
2. Chain of previous ownership documents (if not reflected in current MCD record).
   
3. Latest Property Tax receipt (showing no arrears).
   
4. Identity proof of buyer (Aadhaar, PAN, Passport, etc.).
   
5. Affidavit of buyer declaring purchase and liability for property tax (as per MCD format).
   
6. Possession letter / electricity bill (sometimes asked if there is address mismatch).
   

Step 5: Submit & Pay Fee

• Submit the application and pay the applicable mutation fee (Rs. 100 for residential property; higher for commercial in some zones).
  
• Payment is online through net banking, UPI, or card.
  

Step 6: Acknowledgement & Case ID

• Once submitted, you’ll receive an online acknowledgment with a Case ID / Mutation Application Number.
  
• This ID is crucial for tracking status later.

Timelines, Scrutiny & Issuance of Mutation Certificate

Once the online application is filed, the matter shifts into the MCD scrutiny stage. Here’s what happens behind the scenes and what you can expect on timelines:

Administrative Scrutiny

• The Zonal Assessing Officer (AO) of the property tax department verifies your uploaded sale deed and supporting documents.
  
• They also check for pending dues. Mutation is normally not granted if property tax arrears exist in the seller’s account.
  

Timelines

• In Delhi, mutation based on a registered sale deed is usually processed within 15–30 working days, provided documents are complete and no objections arise.
  
• If the case is flagged for deficiency (wrong upload, illegible deed copy, missing affidavit), you’ll get an SMS/email notification asking to correct or re-upload.
  
• Where objections are raised (e.g., rival claims, litigation, incomplete chain of title), the AO may issue a hearing notice. Such cases can stretch to 2–3 months.
  

Approval & Certificate Download

• Once the AO approves, the system generates an e-Change of Name Certificate (Mutation Certificate).
  
• This is digitally signed and can be downloaded directly from the MCD portal.
  
• The property ledger (UPIC record) is then updated to reflect the buyer as the recorded taxpayer.
  

Even after mutation, MCD clarifies that it is only for property tax purposes. It does not, by itself, cure title defects or confer ownership rights beyond your registered deed. 

MCD’s own Office Order, issued by the Assessment & Collection Department under Section 128 of the DMC Act, 1957, explicitly states: mutation (e-change of name) is allowed in municipal records for the purpose of property-tax realization only, and does not confer any legal title or ownership rights.

Conclusion 

For buyers in Delhi, mutation after a registered sale/conveyance deed is less about ownership and more about ensuring your property tax ledger (UPIC) reflects your name. It prevents future hassles with tax notices, penalties, or disputes over municipal liabilities.

Handled diligently, mutation is a straightforward compliance step that secures your standing with MCD and ensures smooth dealings with municipal records.