Fixtures are chattels (movable objects) that have been attached to land or a building in such a manner that they become part of the immovable property, while fittings are items that remain movable despite being placed in a building and can be removed without damage. Under Indian law, the distinction is governed by Section 3 (definition of immovable property) and Section 8 (transfer includes things attached to the earth) of the Transfer of Property Act, 1882.
Legal definition
The Transfer of Property Act, 1882 does not separately define "fixtures" and "fittings" but establishes the governing framework through two provisions:
Section 3: "Immoveable property" does not include standing timber, growing crops or grass. [By implication, things permanently attached to land are included in immovable property.]
Section 8: Unless a different intention is expressed or necessarily implied, a transfer of property passes forthwith to the transferee all the interest which the transferor is then capable of passing in the property, and in the legal incidents thereof. Such incidents include... things attached to the earth.
The General Clauses Act, 1897, Section 3(26) provides that "immovable property" includes land, benefits arising out of land, and things attached to the earth or permanently fastened to anything attached to the earth. The Registration Act, 1908, Section 2(6) similarly defines immovable property to include land, buildings, hereditary allowances, rights to ways, lights, ferries, and fisheries, and things attached to the earth.
Two common law tests, adopted by Indian courts, determine whether an item is a fixture or a fitting: the degree of annexation (how firmly is the object attached — can it be removed without damage to the property?) and the purpose of annexation (was the object attached for the permanent improvement of the property, or merely for temporary enjoyment?).
How courts have interpreted this term
Shantabai v. State of Bombay [AIR 1958 SC 532]
The Supreme Court held that standing trees (other than timber) rooted in the earth are immovable property and part of the land. The Court applied the principle that anything attached to the earth or permanently fastened to anything attached to the earth constitutes immovable property. Fruit-bearing trees, being rooted in the soil and intended to remain permanently, are fixtures.
Official Liquidator v. Gwalior Gas Co. [(1986)]
The Court distinguished between machinery installed in a factory permanently (fixtures that pass with the property) and machinery that is merely placed on the premises for operational convenience (fittings that remain movable). Heavy machinery bolted to foundations with cement was held to be a fixture; portable equipment that could be moved without damage was held to be a fitting.
Raja Dhruv Dev Chand v. Raja Harmohinder Singh [AIR 1968 SC 1024]
The Court held that the purpose of annexation is the more important of the two tests. Even items that are heavily attached may be fittings if the purpose was temporary. Conversely, items that rest on their own weight (such as heavy statues) may be fixtures if placed for the permanent benefit and improvement of the property.
Why this matters
The fixture-fitting distinction has direct financial consequences in property transactions. When immovable property is sold under Section 54 TPA, all fixtures pass to the buyer as part of the property under Section 8, unless expressly excluded. Fittings do not pass automatically — they remain the seller's movable property unless separately included in the sale agreement.
In lease transactions, this distinction determines what the tenant can remove at the end of the tenancy. Fixtures attached by the tenant (tenant's fixtures) may generally be removed if removal does not cause substantial damage to the property, provided they were installed for trade, domestic ornament, or agricultural purposes. Fittings can be freely removed as they remain the tenant's movable property.
For stamp duty purposes, the distinction affects the valuation of the property being transferred. Fixtures form part of the immovable property and are included in the valuation for stamp duty calculation. Fittings, being movable property, are not subject to stamp duty under state stamp duty laws (though they may attract GST if sold separately).
Related terms
Related property concepts:
Related in context of tenancy:
Frequently asked questions
What is the difference between a fixture and a fitting?
A fixture is an item attached to land or a building that becomes part of the immovable property — it passes with the property on sale. A fitting is a movable item placed in a building that can be removed without damage and remains the owner's personal property. The test is the degree and purpose of annexation: permanent attachment for improvement of the property indicates a fixture; temporary placement for personal enjoyment indicates a fitting.
Do fixtures pass to the buyer automatically on sale?
Yes. Under Section 8 TPA, a transfer of property includes things attached to the earth unless a different intention is expressed. All fixtures pass to the buyer as part of the immovable property. If the seller wishes to exclude specific fixtures, this must be expressly stated in the sale deed.
Can a tenant remove fixtures installed during the tenancy?
Generally yes, if the fixtures were installed for trade, domestic ornament, or agricultural purposes, and removal does not cause substantial damage to the property. These are known as tenant's fixtures. However, fixtures that have become an integral part of the building structure (such as permanent walls or plumbing) typically cannot be removed.
This entry is part of the Veritect Indian Legal Glossary, a comprehensive reference of Indian legal terminology grounded in statutory text and judicial interpretation.
Last updated: 2026-03-27. Veritect provides this content for informational purposes and does not constitute legal advice.