G.O. Ms. No.100, Amendments to Notification under the Registration Act, 1908, 2025
The Government of Tamil Nadu, Commercial Taxes and Registration Department, issued G.O. Ms. No.100 on 16 July 2025 to amend Article 4A of the Table of Fees under the Registration Act, 1908. Effective from 16 July 2025, it changes the filing description to include a certified copy and replaces a fee based on market value with Rupees three for every Rupees hundred, or part thereof, of the purchase value of the property.
What the notification changes
G.O. Ms. No.100, issued by the Government of Tamil Nadu, Commercial Taxes and Registration Department on 16 July 2025, amends the Table of Fees originally published through former Judicial Department Notification No.177 dated 30 March 1909, as subsequently amended. The Government made the amendments under section 78 of the Registration Act, 1908.
The changes apply only to Article 4A of that Table of Fees. They came into force on 16 July 2025.
Key amendments to Article 4A
G.O. Ms. No.100 makes two textual changes:
- In column (2), the words "certified copy of" are inserted after the words "Filing a". The amended description therefore begins with "Filing a certified copy of".
- In column (3), the previous fee of Rupees eleven for every Rupees hundred, or part thereof, calculated on the market value of the property is replaced.
- The new fee is Rupees three for every Rupees hundred, or part thereof, calculated on the purchase value of the property.
The notification therefore changes both the description of the filing covered by Article 4A and the amount and valuation basis used for its fee.
Who may be affected
The Article 4A amendment may affect a property buyer, owner or professional when a filing falls within Article 4A of the Table of Fees. Registration authorities applying that article must use the amended wording and calculate the fee using purchase value rather than market value from 16 July 2025.
The one page notification does not reproduce the complete text of Article 4A. It therefore does not identify, within this document, the full description of the certified copy to be filed or the particular transaction to which Article 4A applies.
Practical point for property transactions
For a filing covered by Article 4A, the relevant figure under G.O. Ms. No.100 is the purchase value of the property. The earlier wording referring to market value and Rupees eleven for every Rupees hundred, or part thereof, no longer applies to that article from the commencement date.
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Common questions
When did the amended Article 4A fee take effect?
The amendments made by G.O. Ms. No.100 came into force on 16 July 2025.
Is the Article 4A fee now calculated on market value or purchase value?
It is calculated on the purchase value of the property. The amended rate is Rupees three for every Rupees hundred, or part thereof.
Does G.O. Ms. No.100 change every fee under the Registration Act, 1908?
No. The notification specifies amendments to Article 4A of the Table of Fees.
What certified copy must be filed under Article 4A?
The notification inserts the words "certified copy of" after "Filing a", but it does not reproduce the rest of Article 4A or identify the document copied.
