G.O.Ms. No.82, Reduction of Stamp Duty and Registration Fee for Company Amalgamation or Reconstruction, 2025
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O.Ms. No.82, Commercial Taxes and Registration (J1), dated 21st May 2025, to amend an earlier notification on reduced stamp duty and registration fees for property transfer instruments connected with company amalgamation or reconstruction. The amendment extends the earlier notification by adding schemes sanctioned by the Government of India, in relation to government companies, alongside schemes involving the Board for Industrial and Financial Reconstruction.
What the notification changes
G.O.Ms. No.82, Commercial Taxes and Registration (J1), dated 21st May 2025, amends Registration Department Notification No.II(2)/CTR/809(e-2)/2022, which was published in the Tamil Nadu Government Gazette Extraordinary on 17th October 2022.
The amendment inserts the words “or the Government of India” immediately after the reference to “the Board for Industrial and Financial Reconstruction”. The stated purpose is to extend the earlier treatment to schemes sanctioned by the Government of India in respect of government companies.
Transactions covered
The Commercial Taxes and Registration Department notification concerns instruments that evidence a transfer of property arising from:
- Amalgamation of companies.
- Reconstruction of companies.
- Schemes sanctioned by the Government of India in respect of government companies.
The subject of the underlying notification is the reduction of stamp duty and registration fees for these instruments. The amendment does not reproduce the amount of any reduction, applicable rate, calculation method or procedural requirements.
Who may be affected
G.O.Ms. No.82 may be relevant to government companies and to parties handling registration of property transfer instruments under a Government of India sanctioned amalgamation or reconstruction scheme. It may also matter to company representatives, property professionals and registration practitioners reviewing whether an instrument falls within the amended notification.
The notification specifically addresses property transfers connected with company amalgamation or reconstruction. It does not state that the amendment applies to an ordinary purchase, sale or transfer of property outside such a scheme.
Key points for document review
- The amendment changes the scope of a notification originally published on 17th October 2022.
- The added authority is the Government of India.
- The insertion follows the existing reference to the Board for Industrial and Financial Reconstruction.
- The stated extension concerns schemes for government companies.
- The text does not provide the reduced duty or fee, supporting documents, application process or commencement date for the amendment.
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
Does G.O.Ms. No.82 apply to an ordinary property sale?
The notification addresses instruments evidencing property transfers connected with company amalgamation or reconstruction. It does not state that it applies to an ordinary property sale outside such a scheme.
What exactly was added to the earlier notification?
The words “or the Government of India” were inserted after the reference to “the Board for Industrial and Financial Reconstruction”.
Which companies are covered by the new extension?
The notification states that the extension concerns schemes sanctioned by the Government of India in respect of government companies.
Does the notification specify the reduced stamp duty or registration fee?
No. The supplied text identifies the subject as a reduction of stamp duty and registration fees, but it does not give any rate, amount or calculation method.
