Reduction of Registration Fee Payable under the Registration Act
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No. 77, Commercial Taxes and Registration (J2), dated 29 March 2025, reducing the registration fee for conveyances on the sale of immovable property purchased only by women. The reduction applies from 1 April 2025, subject to a property value limit of Rs.10,00,000 and the conditions stated in the notification.
What the notification changes
G.O. Ms. No. 77, Commercial Taxes and Registration (J2), dated 29 March 2025, reduces the registration fee payable for instruments conveying immovable property by sale. The Government of Tamil Nadu grants a reduction at the rate of Rupee one per Rupees hundred, or part thereof, on the value or amount on which stamp duty is payable under the Indian Stamp Act, 1899.
The notification was issued by the Commercial Taxes and Registration Department using the Governor of Tamil Nadu's powers under the Registration Act, 1908. It comes into force from 1 April 2025.
Who qualifies
The registration fee concession under G.O. Ms. No. 77 is limited to purchases by women.
- If there is one purchaser, the purchaser must be a woman.
- If the property is purchased jointly, every purchaser must be a woman.
- The instrument must concern a conveyance on the sale of immovable property.
- The property value must be up to Rs.10,00,000, based on the market value or guideline rate prevailing when the document is presented for registration.
Important restrictions
The Commercial Taxes and Registration Department has attached several conditions to the reduced registration fee:
- No refund is available if any party paid the registration fee before the notification was published.
- A single property must not be deliberately divided into several parts to claim the concession.
- The concession does not apply if the property value exceeds Rs.10,00,000.
- If a building inspection after registration finds that the property value is above Rs.10,00,000, the reduced amount must be paid.
Market value proceedings
G.O. Ms. No. 77 also covers properties referred for determination of market value under the Indian Stamp Act, 1899. In such a case, the concession is available only after the value has been determined by the Collector, the Chief Controlling Revenue Authority or the High Court of Madras, as applicable.
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Common questions
Can a woman claim the concession if she buys property jointly with a man?
No. For a joint purchase, all purchasers must be women.
Does the concession apply when the property value is above Rs.10,00,000?
No. The concession applies only where the property value is up to Rs.10,00,000, based on the market value or guideline rate prevailing on the date of presentation for registration.
Can I get a refund if the registration fee was paid before the notification was published?
No. The notification expressly states that no refund will be granted where any party paid the registration fee before its publication.
What happens if an inspection later values the property above Rs.10,00,000?
The concession will not apply, and the amount of registration fee that was reduced must be paid.
