G.O. (Rt) No. 507, Amendments to Notification under the Indian Stamp Act, 2025
The Government of Tamil Nadu Commercial Taxes and Registration Department issued G.O. (Rt) No. 507, Commercial Taxes and Registration (J1), dated 31 December 2025, amending Notification No. II(2)/CTR/72/2025 under the Indian Stamp Act, 1899. The amendment changes the stated period for consolidated duty on insurance policies issued by the New India Assurance Company Limited, Chennai Regional Office, Anna Salai, Chennai, from 1 January 2025 to 31 December 2025, to 15 December 2025 to 14 December 2026, and replaces the stated amount of Rs.20,00,000 with Rs.42,00,000.
What the notification governs
G.O. (Rt) No. 507, Commercial Taxes and Registration (J1), dated 31 December 2025, concerns the consolidation of duty chargeable on insurance policies issued by the New India Assurance Company Limited through its Chennai Regional Office at Anna Salai, Chennai-2. The Governor of Tamil Nadu made the amendment using powers under the Indian Stamp Act, 1899.
The amendment was published as Notification No. II(2)/CTR/28/2026 in Part II, Section 2 of the Tamil Nadu Government Gazette dated 21 January 2026.
Changes made
Notification No. II(2)/CTR/28/2026 amends Notification No. II(2)/CTR/72/2025, which was published in the Tamil Nadu Government Gazette dated 29 January 2025.
The amendments are:
- The period stated as 1 January 2025 to 31 December 2025 is replaced with 15 December 2025 to 14 December 2026.
- The amount stated as Rs.20,00,000, or Rupees Twenty Lakh Only, is replaced with Rs.42,00,000, or Rupees Forty Two Lakh Only.
No other amendment is identified in the text.
Who is affected
G.O. (Rt) No. 507 specifically applies to the arrangements for consolidated duty connected with insurance policies issued by the New India Assurance Company Limited, Chennai Regional Office, Anna Salai, Chennai-2.
The stated scope is limited to those insurance policies and the specified regional office. The notification does not state any change to stamp duty on property sale deeds, conveyances or other land registration documents.
Relevance for property owners and buyers
Notification No. II(2)/CTR/28/2026 is mainly relevant where a person or professional is dealing with an insurance policy issued through the named New India Assurance Company Limited office. Property buyers and owners should note that the document concerns stamp duty consolidation for insurance policies, rather than a general change to property registration requirements.
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 this notification change stamp duty on property sale deeds?
No such change is stated. The notification concerns consolidated duty on insurance policies issued by the New India Assurance Company Limited, Chennai Regional Office, Anna Salai, Chennai-2.
What period now applies under the amended notification?
The amended period is 15 December 2025 to 14 December 2026. It replaces the previously stated period of 1 January 2025 to 31 December 2025.
What amount has been substituted?
Rs.42,00,000, or Rupees Forty Two Lakh Only, replaces Rs.20,00,000, or Rupees Twenty Lakh Only.
Which insurer and office does the amendment cover?
It covers insurance policies issued by the New India Assurance Company Limited through its Chennai Regional Office at Anna Salai, Chennai-2.
