TAMIL NADU
GOVERNMENT GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
©
[Regd. No. TN/CCN/467/2012-14.
GOVERNMENT OF TAMIL NADU
[R. Dis. No. 197/2009.
2025
[Price: Re. 0.80 Paise.
No. 147]
CHENNAI, SATURDAY, MARCH 29, 2025
Panguni 15, Kurothi, Thiruvalluvar Aandu-2056
Part II—Section 2
Notifications or Orders of interest to a Section of the public
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
[1]
II-2 Ex. (147)
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
REDUCTION OF REGISTRATION FEE PAYABLE UNDER THE REGISTRATION ACT
[G.O. Ms. No.77, Commercial Taxes and Registration (J2), 29th March 2025,
பங்குனி 15, குரோோதி, திருவள்ளுவர் ஆண்டு-2056.]
No. II(2)/CTR/261(j)/2025.
Whereas the Governor of Tamil Nadu is of the opinion that it is necessary so to do in the
public interest, in exercise of the powers conferred by section 78-A of the Registration Act, 1908
(Central Act XVI of 1908), he, hereby, reduces the fee payable under Article 1(a) of the Table of
Fees prepared under section 78 of the said Act at the rate of Rupee one per Rupees hundred or
part thereof on the value or amount on which stamp duty under Indian Stamp Act, 1899 (Central
Act II of 1899) is payable in respect of instruments of conveyance on sale of immovable properties
in favour of a woman or women purchaser(s) only, subject to following conditions:-
(i) The said concession shall be applicable only if the purchaser of the property, under the
instrument to be registered, is a woman or if it is jointly purchased, then all the purchasers should
be women;
(ii) No refund of registration fee shall be granted where the registration fee has already been
paid by any of the parties to such instrument, prior to the date of publication of this Notification;
(iii) The value of the property should be up to Rs.10,00,000/- (Rupees ten lakh only) as per the
market value/guidelines rate prevailing on the date of presentation of the document for registration
and a single property should not be deliberately split into many parts to avail this concession;
(iv) If the value of the property is more than Rs.10,00,000/- (Rupees ten lakh only), then this
concession will not be applicable. In cases where building inspection is required after registration of
property and during the said inspection, if it is found out that the value of the property is above
Rs.10,00,000/- (Rupees ten lakh only), then this concession will not be applicable and the registration
fees which has been reduced has to be paid;