Changing property is a mandatory process in all legal transactions related to property. Mutations become necessary for deciding on tax liability when there is a change in ownership. It is necessary to complete the mutation and update the information of the new owner in the income record maintained by a government agency such as a municipality, panchayats or municipality through land mutation. Individuals can obtain land rights. In order to avoid land ownership disputes, Mutation is carried out by two parties, the buyer and the seller.