Transfer of Property Act, 1882 | Chapter V - Leases
Section 110 - Exclusion of Day on Which Lease Term Commences
Section 110 of the Transfer of Property Act, 1882 (Act 4 of 1882) sets out how to calculate the commencement and duration of a fixed-term lease of immovable property. It also identifies who may exercise an unspecified option to terminate a lease before its stated expiry.
Section 110: Complete statutory provisions
Exclusion of day on which term commences
Where the time limited by a lease of immovable property is expressed as commencing from a particular day, in computing that time such day shall be excluded. Where no day of commencement is named, the time so limited begins from the making of the lease.
Duration of lease for a year
Where the time so limited is a year or a number of years, in the absence of an express agreement to the contrary, the lease shall last during the whole anniversary of the day from which such time commences.
Option to determine lease
Where the time so limited is expressed to be terminable before its expiration, and the lease omits to mention at whose option it is so terminable, the lessee, and not the lessor, shall have such option.
Meaning and legal effect of Section 110
1. Exclusion of the stated commencement day
If a fixed-term lease states that its term commences from a specified day, that named day is excluded when calculating the length of the lease. The wording of the instrument matters, including any express terms addressing commencement and expiry.
2. Where no commencement date is specified
If the lease does not name a commencement day, Section 110 provides that the limited term begins from the making of the lease. The date of execution and any applicable legal formalities should therefore be examined.
3. Duration of a lease for one or more years
Unless the parties expressly agree otherwise, a term expressed in years continues throughout the anniversary of the day from which the period commences. This statutory anniversary rule must be considered when determining the last day of the term.
4. Who can terminate early?
Where the lease allows termination before expiry but fails to specify whose option it is, the right belongs to the lessee (tenant), not the lessor (landlord). The rule addresses an unspecified option; it does not displace a clearly expressed contractual allocation of that right.
Important legal terms
- Lease: Under Section 105, a transfer of a right to enjoy immovable property for a certain time, express or implied, or in perpetuity, in consideration of the specified price, money, share of crops, service or other thing of value, accepted on the terms of the transfer.
- Lessor: The person transferring the right to enjoy the property.
- Lessee: The person to whom that right is transferred.
- Determination of lease: The ending of a lease, including by expiry of its term or other grounds addressed in Section 111.
Illustrative application
Suppose a written lease fixes a term of one year commencing from 1 January. Section 110 requires exclusion of the named day when computing the term and applies the anniversary rule, unless the agreement expressly provides otherwise. The exact expiry should be assessed against the instrument as a whole rather than assuming that all leases signed or starting on the same date necessarily end identically.
Related provisions
Section 106 concerns duration and notice in specified cases without a contrary contract or local usage. Section 107 prescribes how leases are made, including registration requirements. Section 111 deals with determination of leases. Applicable rent-control laws, state amendments and the lease terms may also affect the parties' rights.
Official legal sources
Read the Transfer of Property Act, 1882 on India Code (official PDF) and the Government of NCT of Delhi statutory reference. The statutory wording reproduced above preserves all three parts of Section 110.
This is a general explanation of the central provision. Specific lease documents, state legislation, registration requirements and judicial interpretation should be considered in individual disputes.
