Section 17 of the Registration Act 1908 makes it compulsory to register a lease Section 17 (1) (d) rental of immovable property from year to year or for a period exceeding one year or the reservation of annual rent; Karnataka was one of the first states to implement e-stamping and is still today one of the states where E-Stamp papers have almost entirely replaced traditional papers. They are readily available, typically by cooperative banks, and are issued in a large number of securities. The stamp duty to be paid on rental contracts is as follows: the stamp duty to be paid is in accordance with the U.P. Stamp Act, 2008. In accordance with Section 17 of the Indian Registration Act, which applies to the whole of India, any real estate lease agreement must be registered from year to year or for a period exceeding one year. Stamp duty on rental contracts must be paid at the rate of leasing tax on the basis of contract rent or market rent, whichever is greater. If we look at all the applicable laws in the country, we can see that all agreements for them to be valid and enforceable in court must be properly validated and labeled. However, the tax would be identical to that of the laws of the State. If state legislation provides for electronic seal possibilities, these are used to move towards the goal of a paperless economy. .