[1]

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. 848]

CHENNAI, FRIDAY, DECEMBER 19,  2025

Margazhi 4, Visuvaavasu, 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

Ex-II-2—(848)

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT

REGISTRATION OF INSTRUMENTS OF DEED OF FIRST SALE OF APARTMENT/FLAT/VILLA/ROW HOUSE/

VILLAMENT IN COMPOSITE VALUE - SET OFF OF STAMP DUTY AND REGISTRATION FEE PAID FOR

CONSTRUCTION AGREEMENT REGISTERED BEFORE 01.12.2023 UNDER THE INDIAN STAMP ACT, 1899

[G.O. Ms. No. 166,Commercial Taxes and Registration (J1), 19th December 2025,

மாார்கழி 4, விசுவாாவசு, திருவள்ளுவர் ஆண்டு-2056.]

No. II(2)/CTR/1324(b-1)/2025.

In exercise of powers conferred by clause (a) of sub-section (1) of section 9 of the Indian Stamp Act, 1899 (Central

Act II of 1899), the Governor of Tamil Nadu hereby reduces the duty chargeable under the said Act in respect of the

instruments of deed of first sale of apartment/flat/villa/row house/villament of any real estate project in the following

manner:-

The duty chargeable as per Commercial Taxes and Registration Department’s Notification No.II(2)/CTR/1025(b)/2023

published in theTamil Nadu Government Gazette Extraordinary, dated 01.12.2023 shall be levied after deducting the

stamp duty already levied for the registration of the construction agreement relating to the same superstructure of the first

sale of apartment/flat/villa/row house/villament of any real estate project as envisaged in G.O.(Ms)No.131, Commercial

Taxes and Registration (J1) Department, dated 01.12.2023:

Provided that the aforesaid deduction of the duty shall be applicable only in respect of composite deeds of sale

registered on or after 01.12.2023 and for which construction agreements registered on or before 30.11.2023.

SHILPA PRABHAKAR SATISH,

Secretary to Government.

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

NOTIFICATION - II

[G.O. Ms. No. 166,Commercial Taxes and Registration (J1), 19th December 2025,

மாார்கழி 4, விசுவாாவசு, திருவள்ளுவர் ஆண்டு-2056.]

No. II(2)/CTR/1324(b-2)/2025.

Whereas the Governor of Tamil Nadu is of the opinion that it is necessary in the public interest so to do and in

exercise of powers conferred under section 78-A of the Registration Act, 1908 (Central Act XVI of 1908), he, hereby

reduces the fee payable under the Table of fees prepared under section 78 of the Act in respect of Instrument of deed of

first sale of apartment/flat/villa/row house/villament of any real estate project in the following manner:-

The fee payable under the 2nd proviso to Article 1(a) of the Table of fees shall be levied after deducting the

registration fee already paid for the registration of the construction agreement relating to the same superstructure of

the first sale of apartment/flat/villa/row house/villament of any real estate project as envisaged in G. O.(Ms) No.131,

Commercial Taxes and Registration (J1) Department, dated 01.12.2023:

Provided that the aforesaid deduction of the fees shall be applicable only in respect of composite deeds of sale

registered on or after 01.12.2023 and for which construction agreements registered on or before 30.11.2023.

SHILPA PRABHAKAR SATISH,

Secretary to Government.

PRINTED  AND  PUBLISHED  BY  THE COMMISSIONER  OF  STATIONERY  AND  PRINTING, CHENNAI

ON  BEHALF  OF  THE  GOVERNMENT  OF  TAMIL  NADU