Revision of Registration Fee Payable in Respect of Instruments of Conveyance, Exchange, Gift and Settlement Among Non-Family Members Under the Act
The Commercial Taxes and Registration Department of the Government of Tamil Nadu issued G.O. Ms. No. 49, dated 8 June 2017, amending the existing Table of Fees under the Registration Act, 1908. For deeds of conveyance, exchange, gift and settlement among non-family members, it sets the registration fee at Rupees four for every Rupees hundred, or part thereof, calculated on the value or amount on which stamp duty is payable under the Indian Stamp Act, 1899.
What the notification changes
The amendment made through G.O. Ms. No. 49, Commercial Taxes and Registration (J2), dated 8 June 2017, adds a proviso to Article 1, clause (a), of the existing Table of Fees. The Table of Fees was originally published through the erstwhile Judicial Department Notification No. 177, dated 30 March 1909, and had subsequently been amended.
The Governor of Tamil Nadu made the amendment under section 78 of the Registration Act, 1908.
Transactions covered
The revised registration fee applies to the following deeds when they are executed among non-family members:
- Conveyance.
- Exchange.
- Gift.
- Settlement.
The notification does not define who qualifies as a family member. It also does not state the registration fee applicable to deeds between family members.
Registration fee calculation
For the listed deeds among non-family members, the registration fee is:
- Rupees four for every Rupees hundred of the relevant value or amount.
- Rupees four for any remaining part of Rupees hundred.
- Calculated using the value or amount on which stamp duty under the Indian Stamp Act, 1899, is payable.
The notification specifies the registration fee rate. It does not provide or revise the applicable stamp duty rate. Instead, it uses the value or amount on which stamp duty is payable as the basis for calculating the registration fee.
Who may be affected
The amendment may affect parties registering a conveyance, exchange, gift or settlement deed where the parties are non-family members. The type of document and the relationship between the parties are both relevant to whether the stated registration fee applies.
Gazette publication
The Commercial Taxes and Registration Department notification appears in the Tamil Nadu Government Gazette Extraordinary, No. 163, Part II, Section 2, published in Chennai on 9 June 2017. It was printed and published by the Director of Stationery and Printing, Chennai, on behalf of the Government of Tamil Nadu.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
What is the registration fee for a gift deed between non-family members?
The registration fee is Rupees four for every Rupees hundred, or part thereof, of the value or amount on which stamp duty is payable.
Does the notification apply to settlement deeds?
Yes. It covers settlement deeds among non-family members, along with deeds of conveyance, exchange and gift.
Does G.O. Ms. No. 49 change the stamp duty rate?
The notification does not state or revise a stamp duty rate. It sets the registration fee using the value or amount on which stamp duty under the Indian Stamp Act, 1899, is payable.
Does the notification state the fee for transfers between family members?
No. The stated fee applies to the listed deeds among non-family members, and the notification does not specify the fee for deeds between family members.
