If you registered a property years ago but never received the original deed because the government claimed the value was too low, you are likely part of the Section 45A backlog. Normally, these cases attract heavy fines and years of legal red tape.
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However, under the latest May 2026 extension, the Registration Department is allowing a “One-Time Settlement” (OTS) to clear these cases at a fraction of the usual cost.
Why is there an extension in 2026?
The government is pushing hard to clear the backlog of thousands of “pending” documents. With the 2025-26 Budget focused on increasing state revenue (including a 50% hike in basic land tax), the compounding scheme is a “carrot” to get people to pay their old stamp duty dues willingly.
The Financial Benefit: How much can you save?
Under the compounding scheme, you don’t have to pay the full market value as of 2026.
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The Calculation: You only pay the difference between the stamp duty you paid and the fair value that was applicable at the time of your registration.
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The Penalty Waiver: Usually, the government waives a huge chunk of the interest and “compounding fee” if you settle during this extension period.
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Avoid the 50% Hike: By settling old documents now, you clear your title before the new, higher land tax rates (the 50% surge) create further complications for your property valuation.
How to Apply for the Compounding Scheme
Don’t wait for a notice to arrive in the mail—those often get lost.
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Check the PEARL Portal: Log in and use the “Document Status” tool to see if your old deed is marked under “Section 45A” or “Undervaluation Pending.”
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Visit the SRO: Go to the Sub-Registrar office where the document was originally filed. Ask for the “Compounding Application Form” under the 2026 extension.
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Pay via e-Treasury: Once the officer calculates the reduced fee, you can pay online via the GRAS (Government Receipt Accounting System) to ensure an instant record of payment.
⚠️ Warning: The “Digital Resurvey” Connection
If your village is currently under the Digital Resurvey 2026, settling your undervaluation dues is even more urgent.
The Ground Truth: The Revenue Department is reluctant to issue new “Digitized Land Records” or “Thandaper” to plots that have pending undervaluation cases at the SRO. If you want a clean, digital title in 2026, you must clear these old dues first.
Summary for May 2026
| Detail | Status |
| Scheme Name | Undervaluation Compounding Scheme (OTS) |
| Eligibility | Pending 45A cases from 1986 to 2023 |
| Current Status | Extended through May 2026 |
| Benefit | Significant waiver on interest and compounding fees |
Are you unsure if your old deed has an undervaluation case?
Leave a comment with the Year of Registration and the SRO Name, and I can help you find out if your document is likely to be eligible for this 2026 settlement!