G.O. Ms. No. 201, Concession in stamp duty to uniformed service personnel, 2019
The Government of Tamil Nadu, Commercial Taxes and Registration Department issued G.O. Ms. No. 201 on 30 December 2019, reducing stamp duty on sale deeds under schemes executed or to be executed by the Tamil Nadu Police Housing Corporation Limited in favour of Tamil Nadu Uniformed Service personnel. The reduction covers duty attributable to the plot cost or proportionate undivided land share fixed at allotment, including development charges, but does not allow refunds of stamp duty or registration fees for documents already registered.
What the notification does
G.O. Ms. No. 201, issued by the Government of Tamil Nadu, Commercial Taxes and Registration Department on 30 December 2019, grants a stamp duty concession for certain property sale deeds involving Tamil Nadu Uniformed Service personnel. The Governor of Tamil Nadu issued the concession under the Indian Stamp Act, 1899 through Notification No. II(2)/CTR/49/2020.
The concession applies to sale deeds under all schemes executed or to be executed by the Tamil Nadu Police Housing Corporation Limited. It is limited to transfers made in favour of Tamil Nadu Uniformed Service personnel.
Property transactions covered
G.O. Ms. No. 201 covers sale deeds for the following types of allotment by the Tamil Nadu Police Housing Corporation Limited:
- Plots.
- Houses.
- Flats.
- A proportionate undivided share in land connected with a house or flat.
The stamp duty reduction applies to the extent of duty chargeable on the cost of the plot or the proportionate undivided land share fixed by the Tamil Nadu Police Housing Corporation Limited at the time of allotment. Development charges included in that fixed amount are also covered.
The notification does not state that the concession applies to private purchases outside schemes of the Tamil Nadu Police Housing Corporation Limited.
Who may be affected
G.O. Ms. No. 201 is relevant to:
- Tamil Nadu Uniformed Service personnel receiving a plot, house or flat under a Tamil Nadu Police Housing Corporation Limited scheme.
- Buyers registering sale deeds for those allotments.
- Professionals calculating stamp duty for eligible sale deeds.
- The Tamil Nadu Police Housing Corporation Limited when fixing the plot cost or proportionate land share at allotment.
Eligibility depends on both the buyer and the scheme. The sale deed must be in favour of Tamil Nadu Uniformed Service personnel and must relate to a scheme executed or to be executed by the Tamil Nadu Police Housing Corporation Limited.
No refund for completed registrations
G.O. Ms. No. 201 expressly states that stamp duty and registration fees will not be refunded for documents already registered. A person who completed registration before seeking the concession cannot use this notification to claim back amounts already paid.
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 the stamp duty concession apply to every home bought by uniformed service personnel?
No. G.O. Ms. No. 201 applies to sale deeds under schemes executed or to be executed by the Tamil Nadu Police Housing Corporation Limited and made in favour of Tamil Nadu Uniformed Service personnel.
Does the concession cover the land share attached to a flat?
Yes. It covers duty chargeable on the proportionate undivided land share fixed by the Tamil Nadu Police Housing Corporation Limited at the time of allotment, including development charges.
Can I claim a refund if my sale deed was already registered?
No. G.O. Ms. No. 201 states that there will be no refund of stamp duty or registration fees for documents already registered.
Are future Tamil Nadu Police Housing Corporation Limited schemes included?
Yes. The notification covers all schemes executed or to be executed by the Tamil Nadu Police Housing Corporation Limited, provided the sale deed is in favour of Tamil Nadu Uniformed Service personnel.
