Section 18 lists documents whose registration is optional, including wills (clause e), leases not exceeding one year (clause c), instruments creating rights in immovable property worth less than ₹100, and all documents not required by Section 17. Leases exceeding one year are compulsorily registrable under Section 17, making option C a misstatement — it is included here as a distractor. Options A and B are genuinely optional under Section 18.

A consent decree purporting to create a gift does not fall within Section 17(1)(a) (which covers non-testamentary instruments, not court decrees), but it is also not exempt under Section 17(2) — the exemption under 17(2) applies to decrees that merely record a pre-existing transaction, not one that itself operates to create a gift. Option C is wrong because Section 15(2) does not exist in this Act. Option D incorrectly grants exemption under 17(2) to such a decree.

Section 7 mandates the State Government to establish a Registrar's office in every district and one or more Sub-Registrar offices in each sub-district. The State Government may also merge Sub-Registrar offices and empower a Sub-Registrar to exercise the Registrar's powers, except adjudicating appeals against his own orders.

Section 32A mandates that every person presenting a document under Section 32 must affix their passport size photograph and fingerprints to it. Where the document relates to transfer of ownership of immovable property, the photograph and fingerprints of each buyer and seller must also be affixed.

Section 25 (Chapter 4) allows the Registrar to accept a document for registration despite delay, provided the delay does not exceed four months, on payment of a fine up to ten times the proper registration fee. Beyond four months, this condonation power does not apply. Section 23 separately sets the standard time limit of four months from execution for presenting documents for registration.