In India, the “Guideline Value” is the estimated value of properties used by Stamp Duty and Registration departments and the revenue department of many states in India to calculate taxes. It is determined after analysing the real estate market of an area and the value fixed by the Government to complete a property transaction or registration. The guideline value is not the actual market value of a property but a minimum estimate according to the directions of the Revenue Department. The fees for registration of property vary depending on the guideline value. Registration fees are lower when the price of a property is equal to or less than the guideline value and a higher fee will be applicable based on the actual market price of the property.

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