Step 1: Understanding the Concept:
The question asks for the specific section in the Indian Registration Act, 1908, that lists the documents which must be compulsorily registered, particularly instruments of gift of immovable property.
Step 2: Key Legal Provision:
Part III of the Indian Registration Act, 1908, is titled "Of Registrable Documents."
Step 3: Detailed Explanation:
- Section 17 of the Indian Registration Act, 1908, is titled "Documents of which registration is compulsory."
- Section 17(1)(a) mandates the registration of "instruments of gift of immovable property."
- Section 17(1)(b) mandates the registration of other non-testamentary instruments related to immovable property of the value of one hundred rupees and upwards.
This section is the cornerstone of compulsory registration for transactions involving immovable property. The consequence of non-registration of a compulsorily registrable document is that it cannot affect the property or be received as evidence of the transaction (Section 49).
Step 4: Final Answer:
Section 17 of the Indian Registration Act, 1908, provides for the compulsory registration of instruments of gifts of immovable property.
Match List-I with List-II 