A. INDIAN STAMP ACT, 1899
Q. What is the purpose of Indian Stamp Act?
Ans. The purpose of enacting such an Act is to raise revenue for the local governments. Additionally, payment of stamp duty imparts legality to the document and this can be submitted as an authentic document in courts.
Q. What is stamp duty? Why should stamp duty be paid?
Ans. It is a tax, similar to sales tax (VAT) and income tax collected by the Government. Stamp Duty is payable under section 3 of the Indian Stamp Act, 1899. Rates of Stamp Duty payable for different types of documents are as per Schedule I. Stamp Duty must be paid in full and on time. If there is a delay in payment of stamp duty, it attracts penalty. A stamp duty paid document gets evidentiary value and is admitted as evidence in court. Document not properly stamped, is not admitted as evidence by the Court.
Q. How should one sign an instrument affixed with adhesive stamp?
Ans. As per the provisions of section 12, any person executing an instrument affixed with adhesive stamp, shall cancel the adhesive stamp so affixed by writing on or across the stamp his name or initials. If such an adhesive stamp has not been cancelled in the aforesaid manner, such a stamp is deemed to be unstamped.
Q. How should instruments stamped with impressed stamp be written?
Ans. As per the provision of section 13 of the Indian Stamp Act, 1899, any instrument on an impressed stamp, shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument i.e., cancel the adhesive stamp so affixed by writing on or across the stamp his name or initials. If such an adhesive stamp has not been cancelled in the aforesaid manner, such a stamp is deemed to be unstamped.
Q. How are stock and marketable securities valued?
Ans. As per the provision of section 21 of the Indian Stamp Act, 1899, any instrument chargeable with ad valorem duty in respect of any stock or any marketable or other security, such duty shall be calculated on the value thereof on the day of the date of the instrument.
Q. How is a property subject to mortgage, when transferred to the mortgagee, charged?
Ans. As per the provision of section 24, when any property subject to a mortgage is transferred to the mortgagee, he shall be entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of the mortgage.
Q. When can one ask for refund of stamp duty?
Ans. As per the provisions of sections 49, 50, 52, 53 and 54, Stamp Duty can be refunded under the following circumstances:
1. Spoiled Stamps;
2. Misused Stamps;
3. Stamps used in excess of the value required; and
4. Stamps not required for use.
Q. How is stamp duty paid in transactions where more than one instrument is required?
Ans. As per section 4 of the Indian Stamp Act, 1899, stamp duty is paid only on one of the principal instruments and on the balance documents only minimum duty is payable.
Q. Can stamp duty be paid in India, for documents executed outside India?
Ans. As per section 18 of the Indian Stamp Act, 1899, any instrument executed out of India can be stamped in India, provided it is stamped within 3 months from the date it has been first received in India.
Q. Stamp Duty is paid on ad valorem basis. What does this implies?
Ans. It means that — Stamp Duty is paid on basis of value of property.
Q. How stamp duty payable can be determined?
Ans. Usually, the executor himself can calculate the stamp duty payable on document as per the rates provided in the Indian Stamp Act, 1899 or the State Stamp Act, as the case may be. Under section 31 of the Indian Stamp Act, 1899, the executor can also apply to the Collector of Stamps after payment of the requisite fee, for the purpose of obtaining the opinion of the Collector of Stamps as to the amount of stamp duty chargeable on the instrument.
Q. How stamp duty on transfer of shares of a company is computed?
Ans. Stamp duty is payable under the Indian Stamp Act, 1899 on transfer of shares of an Indian company. If the shares are transferred under the depository mechanism, no stamp duty is payable on such transfer of shares. The stamp duty on transfer of shares as per Article 62 of the Indian Stamp Act, 1899 is 0.2 5% of the value of the transfer.
Q. Is a WILL made by an individual chargeable to stamp duty?
Ans. No stamp duty is payable on an instrument of WILL whether subject to the Indian Stamp Act or any state laws.
Q. Is there any stamp duty on merger, de-merger, hive off, slump sale of a business by an Indian company?
Ans. The Indian Stamp Act, 1899 do not specifically provide for any specific entry in Schedule I with regard to merger, de-merger, hive off, slump sale of a business by an Indian company. However, this does not mean that no stamp duty is payable on instruments which are used to implement such transactions. The issue is subject to several litigation and the revenue authorities take different views in different cases.
In states like Maharashtra and Gujarat, the matter is resolved to some extent by providing specific entries for levying stamp duty on merger and de-merger which are implemented under the Companies Act, 1956.
Q. Is there any penalty for violation of Stamp laws?
Ans. Yes. The penal provision includes imprisonment and fine or both for offences under the Stamp Laws.
Q. What are the consequences of non payment of stamp duty?
Ans. Every person having by law an authority to receive evidence and every person in charge of public office before whom any instrument chargeable, in his opinion, with duty, is produced or comes in performance in his function, shall, if it appears to him if such instrument is not duly stamped, impound the same.
No instrument chargeable with duty is admitted in evidence for any purpose or can be acted upon, registered or authenticated unless such instrument is duly stamped.
(B) BOMBAY STAMP ACT, 1958
Q. What are the Instruments liable to be stamped under the Bombay Stamp Act?
Ans. Instrument includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded, but does not include a bill of exchange, cheque, promissory note, bill of lading, letter of credit, policy of insurance, transfer of share, debenture, proxy and receipt.
Q. Is stamp duty payable on the instrument or transaction?
Ans. It is payable on instruments and not on transactions. Stamp duty should be charged on the basis of the contents of the instrument only. If any information essential for working out stamp duty is missing in the instrument, valuation officer can call for the same. In respect of immovable property, information such as the Carpet or Built-up area of the flat, number of floors in the building, year of construction, name of Division/Village and C. S./C .T. S. number of plot of land on which property is situated must be mentioned in the agreement for quicker response.
Q. Is stamp duty payable on all instruments/documents relating to transfer of immovable property?
Ans. Except transfer by WILL (or by original nomination in a cooperative housing society) all transfer documents including agreements to sell, conveyance deed, gift deed, mortgage deed, exchange deed, deed of partition, power of attorneys, leave and licence agreement, agreement of tenancy, lease deeds, power of attorney to sell for consideration, etc. have to be properly stamped before registration.
Q. Is there a time frame within which the Stamp Paper must be used?
Ans. According to section 52B, a stamp paper should be used within six (6) months from the date of purchase. Any stamps not used within this period are invalid.
Q. Is a refund possible if the Agreement has not been signed and the parties have paid the Stamp Duty and the transaction is called off?
Ans. When a person has stamps in his possession which have been spoiled or rendered unfit or the person does not require to immediately use the said stamps, or the transaction is called off then such a person should deliver the above said stamps to the Collector of Stamps.
In this case, the person is required to make an application within six (6) months from the date of the purchase of stamps. Under section 52 of the Bombay Stamp Act, the person should also submit the affidavit mentioning the reasons for which the Stamps were purchased and the reasons why the refund application is being made.
Q. In whose name should the stamp paper be purchased? If it is purchased in the name of an Advocate, can the client exercise the document?
Ans. As per section 34 of the Bombay Stamp Act, 1958, the stamp papers should be in the name of one of the parties who have signed/who would be signing the instruments.
Q. How is Mumbai City bifurcated for stamp duty purpose?
Ans. Mumbai city is divided as follows:
1) Mumbai City District: Mumbai City District is from Colaba to Mahim/Sion and consists of 19 Revenue Divisions;
2) Mumbai Suburban District: Mumbai Suburb is from Bandra to Dahisar and from Kurla to Mulund and consists of Andheri Taluka, Borivli Taluka, each having approximately 35 revenue villages. Andheri Taluka is from Bandra to Andheri, Borivli Taluka is from Jogeshwari to Dahisar and Kurla Taluka is from Kurla to Mulund.
Q. How does one ascertain the right amount of stamp duty in respect of immovable property?
Ans. You can find out the market value of a property and the proper stamp duty amount on it from the Stamp Duty Ready Reckoner and Market Value of Flats in Mumbai, as follows:
If your property is situated in Mumbai City (i.e., from Colaba to Mahim/Sion) you should know the Division name and C. S. No. (Cadestral Survey No.) of your property and if your property is situated in Mumbai Suburb (i.e., from Bandra to Dahisar and from Kurla to Mulund) you should know the Village name and C.T.S. No. (Chain and Triangulation Survey No.) of your property. This information is available from property card of the land on which your property is situated and a copy of property card is generally available from your society office or from original builder’s agreement.
Q. Is there a penalty for not paying the requisite stamp duty?
Ans. Section 34 of the Bombay Stamp Act, 1958, provides a penalty of 2% per month of the deficient portion of the stamp duty for every month or part thereof, from the date of execution of the instrument, subject to a maximum of 2 times the deficient portion of duty.
Q. In case of resale of the flat, who is required to pay the stamp duty the purchaser or the seller?
Ans. The parties can decide who shall pay the Stamp Duty. As per section 30 of the Bombay Stamp Act, 1958, if nothing is mentioned in the agreement and if the transaction relates to resale of flats then the stamp duty will have to be paid by the purchaser.
Q. What is the Stamp duty on units or premises of Information Technology or Information Technology enabled services?
Ans. These units or premises are exempted to certain extent from stamp duty for the period commencing from the 4th June, 2003 to 31st May, 2008. (Notification No. Mudrank 2003/2093/C.R. -462/M-1, dated 29th December, 2003)
Q. When is stamp duty payable on an instrument in Maharashtra?
Ans. All instruments are liable to be stamped before or at the time of execution of instrument or immediately thereafter on the next working day following the date of execution, when executed in the State of Maharashtra.
Further, according to section 18 of the Bombay Stamp Act, any instrument executed outside the State is liable to duty within three (3) months from the date of receipt of such instrument in the State, provided it relates to a property situated in the State, or a matter or thing to be done in the State.
Q. What is Adjudication?
Ans. Adjudication is process by which an opinion of Collector is obtained as to the duty, if any, with which or the Article under which that instrument is chargeable.
Q. Is there a procedure for adjudication of stamp duty?
Ans. For the purpose of adjudication, the person who is a party to the instrument has to furnish a true copy of the instrument or an abstract and an affidavit stating the facts and such other evidences as required, along with prescribed fee.
Q. Is the chargeability of stamp duty determined by the Collector of Stamps in adjudication final? Can a person go in appeal against the order passed by the Collector of Stamps. Is there any time limit for filing the appeal?
Ans: The chargeability of stamp duty on the instrument as determined by the Collector of Stamps is not final. The person affected by the order of the Collector of Stamps can go in appeal to the Chief Controlling Revenue Authority as provided in section 53 of the Bombay Stamp Act, 1958. Though there is no time limit prescribed for the filing of appeal, it will be desirable to file the appeal at the earliest to avoid complications.
sir, i have purchased a Resale flat 101 b in Navghar bhayender East. The sale and purchached agreement are registered ,OC given by nager palika thane,the land purchased by Gujarat Estate from farmer nanabhai patil, which has registered,gujarat estate gives assignment and development right to Vinayak Builders and developers,but the documents are not regd,it had to be Rs.100/- franked from the kapol co operative bank ltd,vinayak builders sell all flats,OC issued by mahanagarpalika thane,society create and issued shair certificate in flat owners,since gujarat estate given the right to Vinayak builders and developers to sell all flats in development assignment letter but the same assignment has not regd it has franked Rs.100/- it has valid instrument or not.before 2008 it has valid instrument,kindly suggest me
i have purchased a flat in mumbai and due to unforseen circumstances i am unable to pay the flat owner so i want to cancel the deal is the stamp duty paid for sale deed of flat refunded, and what would be the procedures,
Sir, I want to purchase a flat in pune. we both the parties agreed to the
certain amount of cost of flat. When I asked for the original agreement
of the flat, the flat owner till date not obtained the original documents
from the office of registrar . Now I asked his for the receipt of payment of stamp duty. The said is also not obtained by the owner of the flat from the Builder . The flat is 20 years old and Since since the owner of the flat is living in Banglore, he instructed me to find out the receipt from the builder. The builder has already closed his office. Now how to find out the registration number of agreement of his flat without receipt of payment
of stamp duty.
D/Sir,
I am going to enter in a agreement for house rent on non judicial stamp paper in Bihar. That the house rent of per month is Rs.750/-. what amount of non judicial paper is required for that purpose.
Yours’
Sanjay
D/Sir,
I am going to enter in a rent agreement through non judicial stamp paper
in Bihar. That the monthly rent of house is Rs.750/- per month. what value of NON JUDICIAL STAMP PAPER is required for that.
Sanjay
D/Sir,
once we diposite ammount for stamp duty and registration in maharashtra govt,
Then in how much time we have to registration,means last date.
if any circumstances deal is canceled then how to claim for refund,
and in how many time limit for refund
Required to know when is that stamp paper manufactured. Actually one guy wrote a fake documents which is not registered as will. But its a fake doc. every one knows well that a fake doc.how to find the manufacturing year of that bond paper.
IF A ADVOCATE CUM NOTARY BUYS STAMP PAPERS IN BULK, NOTARISES AND ISSUES TO HIS CUSTOMERS, IS THIS PROCEDURE IS RIGHT? IS IT NECESSARY THAT THE STAMP PAPER SHOULD BE IN THE NAME OF HIMSELF/HERSELF?
sir,
we have purased a flat in virar, last wk we have done the rfesistration.our flat no is M-503,but by mistake the mention in the stamp duty receipt flat no M-506 instead of 503. what should I do? just today I received the receipt. please reply soon.
thx n regards,
Dear Sir,
Regarding resale flat.
We did agreement to sale for resale flat on 3/7/2014 and paid 1,40,000/- for stampy duty and reg fees. but due to some technically issue in the document blue pribnt. bank is not providing home loan. i have applied some finance company for home loan.
if agreement got cancelled then can i get refund stamp duty and reg fees which was paid at the time of agreement to sale.
so please let me know the procedure for that.
Thanks
Dipak.
I have this query regarding procedural aspect of stamp duty. On a certain property located in Thane district of Maharashtra stamp duty has already been paid but due to a certain mishap the receipt has been lost. So is there any process in place by which i could obtain a duplicate receipt of the same? and if not what should i do to prove that the stamp duty on the said propertry has been paid. Regards.
Dear Sir,
I have to pay stamp duty on share certificate of Rs. 3 lakh in mumbai, where should i go for franking. bcos some coop bank are refusing to frank beyond 5000
regards
Sir,
How is conversion form Partnership to Limited Company is treated? I feel the stamp duty is against the instrument not transaction hence loan documents will attract stamp duty on the value of outstanding to the date of conversion.
can anybody file a case in court if he has without registration or without paying stampduty.
Hi, Greetings of the day!
I am from Haryana. I wish to gift my flat to my real sister. Do i need to pay stamp duty & registration fee on gift deed?
if yes, it will be on transaction value (zero Rs) or market value (around 50 Lakh)?
Is the gift deed suitable way to do this or there is some other better option?
Many Thanks in advance.
I am with a company we have issued unsecured debentures and Stamp duty is payable as per Indian Stamp Act is 0.25% or 25 lacs which ever is lower. Will the same has to be adjudicated by the Collector of Stamps Maharashtra.
I had purchased a property and got it stamped and registered. By what time can i sell the property and claim refund of stamp duty. I have still not taken the pocession of the property. Kindly advise.
Thanks.
sir when the one rupee revenue stamp(ashok chakra monogram)come in force.,with its act, date, govt. publication source.
Dear Sir,
*I had bought a property in Andheri West at Rs. 8350 per sq Ft on built up area in Nov 2010, current rate must be 13000 psf on SBUA.
*The construction work started in the first half of 2012
*The builder has now sent a letter for registration
* He says, we will have to pay stamp duty as per ready reckon-er since our agreement value is lower that ready reckoner value. I agree with the same.
* The builder also says, we will have to apply for adjudication, if collector agrees to the same we will have to pay stamp duty as per ready reckoner
*The builder also says, if collector does not agrees we will have to pay stamp duty as per ready reckoner plus 33% of the difference of market value & ready reckoner
My Query To You Is:
* What is the correct rule
*I had made booking in 2010 and had paid the developer through Cheque, I have bank statement
*What are the chances of Adjudication being approved with non payment of any other charges other than stamp duty on ready reckoner value
*It becomes whose responsibility to pay 33% of the difference if the developers plans were not approved from before or they had a change of plan later on
*Why should a buyer suffer of behalf of a developer, or if a developer delays registration for any reason
Regards,
Avesh
dear sir,
good after noon,
kindly let me know the follwoing, in case of issuance of finacial bank guarantee for supply of finished goods to the respective dealers :
1) let me knwo the required stamp duty.
2) let me know by whom the stamp duty to be purchased.
3) in case of renewal of bank guarantee, the stamp duty is required or the renewal on bank’s letter head with the signatures of authorised perosons is sufficient.
4) Kindly let me know, in case of renewal of bank guarantee, the signatures of one authority of bank is sufficient or not ?
Your advice is required on urgent basis. I shall be very thankful to you.
Thanks & Regards,
Sandip
08437716888
May I know the Rates of Stamp duty for Hypothecation agreements to be executed in Sate of Andhra Pradesh
Hi Taxguru,
I purchased home property in Year 2008.This property purchased in grampanchayat area. Duirng booking of flat or Agreement, builder doesn’t tell us about VAT. He not mentioned in given quotation about VAT.
But In last month he send letter to me to pay vat with huge amount of Interest.
SO kinldy know is there any legal action if i not that VAT. Builder should pay that amount. We taken passsion in 2009 but other activity like flat transfer, making of society is pending.
Thanks
please provide stamp duty & Ragistration phi for home loan agreement
bank lonke liye Property morgej karna hai Uskeliya Stamp dutti & rjisration fhi kitna lagega Property valu 1200000.00
I had purchased stamp duty with registered vendor.On that paper i have typed rent agreement content and took signature of tenant. but, I have not registered same with notary neither I have registered with advocate. Is it legal or illegal? please suggest
i have bought stamp paper with registered stamp vendor .And on that I had type rent agreement and took signature of tenant but, have not registered it with any notary. Is the agreement is legal or illegal? please suggest
i have puechased a resale flat and now im selling it within 1 year. Whether ill get stamduty return and how? what is the precedure?
Trust is holding shares in Private Limited Company. Trust is transferring shares in favor of Beneficiary of the Trust without any consideration. How much stamp duty require to be paid on transfer deed? Whether 0.25% of the value of the Shares OR Rs. 5/- as per Schedule 62 (e)
Dear Sirs,
I am working in a MNC and have to issue a Bank gaurantee to a PSU. The BG should be on a Non Judicial Stamp paper of appropriate value as per the stamp act. I want to know, how much value stamp papers should I use ?
If i want to execute a gift deed for immovable property situated in some state for eg:- Uttarakhand, is it mandatory to use stamp paper of the same state where property is situated. Thanks
We have purchased a flat in Pune. We paid the stamp duty @ 2% at the time of agreement. Now we demanding for sale deed to builder but his lawyer says that we should pay the difference of stamp duty i.e. 3%. Shall we pay the differnce of stamp duty for sale deed?
If there has been a chain of transactions involving a flat over the past two decades and no stamp duty has been paid as required under the sale deed for the first two agreements but the subsequent two agreements including the current occupant has paid stamp duty as per recknor rates, will the present owner be liable to pay the stamp duty on all the earlier sale deeds’’
In case a company enters into a service agreement, say for housekeeping, security, etc. is stamp duty payable on the same? Who is liable to stamp duty, service provider or recipient of service? Both the Company and the service provider are based in Maharashtra.
Can you also provide reference material with your opinion, please.
What is the stampduty for the hypothecation deed…
WE have purchased a land with House property From Bank., Sale Letter is issued by authorized Officer., We have submitted the same with Tehisaldar for Issue of Patta (Title of land on us) without paying land revenue under FARFASI Act., Now Teshildar Seek Copy of SARFASI Act which Reflect that Proper Sold By a Bank is Exempt from Paying land Tax.,
Please Help where i will Get The copy of Such Act ., In Internet Please Suggest Link from where we can Down load.
Sir, I have purchased a rented commercial property on which rent per month is more than the Collector’s rate list. Can stamp duty be charged on the basis of actual rent being received at time sale. Property is in U.P. What act or rule support that?
Chandra
is it notarisation of POWER OF ATTORNEY DOCUMENT COMPULSORY
Hi Guru’s i had question on TDS on prize for santro car well sir i just won a santro car and i had done my formalities of paying Tax of 33% and i got form 16A and i filed income tax returns for that prize money source of income.But the income tax employes are saying that the amount will not return for source on income for prize money.I really fed with up going to income tax office regarding this issue.well i filled in the year 2009.can i proceed for that issue with income tax people regarding returns of my prize money in year 2012.please kindly solve my problem pls….
I cancelled my new flat agreement with my builder (on mutual grounds) stamp duty and registartion of that flat was done on (16/10/2009 ) and the agreement for that flat was later cancelled on 15/10/2011 ( in stamp suty registrar office), and filed for Stamp duty refund immediately on (31/10/2011 docs submitted), I have received a letter from Stamp duty registration office that I am not eligible for Stamp duty refund under section 48 (1) of stamp act 1958 and I can go for an appeal in next 60 days. Please advice.
I cancelled my agreement within the end of 1 yr (11 months and 25 days), and filed for Stamp duty refund, I have received a letter from Stamp duty registration office that the stamp paper has expired and the application should have been made within 6 months. Please advice
Pl tell us in case of amalgamation, stamp duty is payable on shares issued by transferee company [ issued at face value ] or on underlying value of those shares , i.e valuation of transferor company on the basis of which such shares are isued ?
On demise of my mother, in whose name a house was registered in GUJARAT, the house was transferred in the Revenue records in the name of myself + 3 of my sisters (names of the children were entered in the records where my sister has expired). For this transfer no stamp duty was asked to be paid. NOW MY SISTERES HAVE MADE AFFIDAVIT SAYING THEY HAVE DECIDED TO WAIVE/REDINCUSE THEIR INTEREST/SHARE IN THE SAID PROPERTY, WITHOUT TAKING ANY COMPENSATION / CONSIDERATION IN MY FAVOUR. MY Question is whether any stamp duty is payable on this transction?
As per SARFAESI act – The certificate of sale issued by secured-creditor makes the sale ABSOLUTE. It states ” The Certificate of Sale so issued shall be prima facie evidence of title of the purchaser.” The act had stipulated formation of “Central Registry” for transactions by secured-creditors ; which finally came into existence in 2011.
Earlier decisions regarding revival / disposal of assets w.r.t. sick units were under BIFR ; wherein concessions were granted by State-Govt. , Financial Institutions / Banks , Central Institutions , Workmen etc. etc. ; for rehabilitation of sick units.
When the sale of assets under SARFAESI act is “ABSOLUTE” and prima facie evidence of title of the purchaser – why should Tehsildar not mutate the title of, property sold in auction by the secured creditors , in the name of purchaser and insist on payment of stamp-duty on transaction ? To my mind ,this is contradictory to the spirit of SARFAESI act.
Please inform about any cases of sold property mutation , without payment of stamp duty , in any state ; based on “Sale-Certificate” registration by the “Central-Registry” w.r.t. change in title of the property. Failing this ; there could also be issue of S.T. w.r.t. sale of plant & machinery + other movable assets.
Thanks. Shall be grateful for early response.
I have purchased a flat under construction in Mumbai. I paid the applicable stamp duty and got the agreement registered. Due to some revision in rules, I shall be getting some extra carpet area in the same flat, at extra consideration. Will my earlier purchase deed get cancelled and fresh agreement has to be made or I have to make a supplementary agreement and pay differential stamp duty?
What document is required to submit E-Stamp refund application at Sub ragister Office?
my dad purchased a industrial gala @ rs 40000 in 1995,but till date didnt do the stamp duty.so now how much should he pay to get stamp duty done?
area located in bhayandar
i have a specific question. the guarantor has executed guaranttee deed in Delhi on a non judicial stamp paper purchased by the borrower, whose loan he has guaranteed.. Is the document document of guaranttee valid?
sir,
i sell 4 cents land to the buyer she gave me 200000 remaining will be given after completion of registration and written stamp paper validing for 6months. the problem is in front of the land their is government land. she is asking that land intermediate between land and road for going to road. that government land is already captured using some people.she is asking us to remove the house from government land cents land we given to her. again she asking government land then after only she want registration what can we do sir is it possible to cancel registration
sir,
i sell 4 cents land to the buyer she gave me 200000 remaining will be given after completion of registration and written stamp paper invaliding for 6months. the problem is in front of the land their is government land. she is asking that land intermediate between land and road for going to road. that government land is already captured using some people.she is asking us to remove the house from government land cents land we given to her. again she asking government land then after only she want registration what can we do sir is it possible to cancel registration