¹[78A. Notwithstanding anything contained in section 78 or any other law for the time being in force,- (a) registration fee payable for registration of a contract for sale of any immovable property shall be- (i) five hundred taka, where valuation of the property is not more than five lakh taka; (ii) one thousand taka, where valuation of the property is above five lakh taka and not more than fifty lakh taka; and (iii) two thousand taka, where valuation of the property is above fifty lakh taka; (b) registration fee payable for registration of a declaration of heba of any immovable property under the Muslim Personal Law (Shariat) shall be one hundred taka irrespective of the value of the property, if such heba is made between spouses, parents and children, grand parents and grand children, full brothers, full sisters and, full brothers and full sisters; ²[(bb) registration fee payable for registration of a declaration of gift of any immovable property made under the Hindu, Christian and Buddhist Personal Law, if such gift is permitted by their Personal Law, shall be one hundred taka irrespective of the value of the property, provided such gift is made between spouses, parents and children, grand parents and grand children, full brothers, full sisters and, full brothers and full sisters ;](c) registration fee payable for registration of an instrument of mortgage referred to in section 59 of the Transfer of Property Act, 1882 shall be as follows-

(i)  where the amount of money to be secured does not exceed five lakh taka-		1% (one per centum) of the amount of money to be secured, but not less than two hundred taka and not more than five hundred taka;
(ii)        where the amount of money to be secured is above five lakh taka but does not exceed twenty lakh taka-		0.25% (zero point two five per centum) of the amount of money to be secured, but not less than fifteen hundred taka and not more than two thousand taka; and
(iii) where the amount of money to be secured is above twenty lakh taka-		0.10% (zero point one zero per centum) of the amount of money to be secured, but not less than three thousand taka and not more than five thousand taka.]