Official guidance, Tamil Nadu land law
Circular No.31504/C2/2024, Dated 04.12.2025 (4 Dec 2025)
The Office of the Inspector General of Registration, Chennai, issued Circular No. 31504/C2/2024, dated 4 December 2025, to guide registration officials on stamp duty and registration fee concessions for property documents in Special Economic Zone processing and non-processing areas. It requires documents to identify the type of area and sets conditions for receiving concessions, including a Development Commissioner certificate for non-processing areas. The circular reinforces earlier guidance following a judgment of the High Court of Madras.
What the circular governs
Circular No. 31504/C2/2024, dated 4 December 2025, applies to documents presented for registration concerning properties in processing and non-processing areas of a Special Economic Zone. The Office of the Inspector General of Registration, Chennai, issued the instructions following the High Court of Madras judgment in Writ Appeal No. 880 of 2025 and C.M.P. No. 7423 of 2025, Inspector General of Registration versus Mahindra World City Developers Limited.
The guidance affects developers, Special Economic Zone units, other eligible persons presenting documents, registering officers and officials responsible for audit and supervision.
Information required in the document
Circular No. 31504/C2/2024 requires every relevant document to state whether the property is in a processing area or a non-processing area.
- If the document does not provide this information, the registering officer must not allow a stamp duty or registration fee concession.
- Eligible persons may present a letter of approval or appropriate documents showing that their activities fall within the Special Economic Zones Act, 2005.
- The Development Commissioner, Special Economic Zone, and the registering authority must consider the relevant eligibility matters when deciding a stamp duty exemption claim.
Property in a processing area
For property identified in the document as being in a processing area, concessions under G.O.Ms.No.96/CT Department dated 20 May 2004 and the Special Economic Zones Act, 2005 are subject to the stated conditions.
- Stamp duty remission is available for an instrument comprising land, a building, or both, when executed by, on behalf of, or in favour of a developer or unit, or in connection with carrying out Special Economic Zone purposes.
- Registration fee remission under G.O.Ms.No.96/CT Department dated 20 May 2004 continues only for instruments relating to land transactions.
- That registration fee remission is not available for instruments comprising other property such as buildings or machinery.
Property in a non-processing area
For property in a non-processing area, the concession is available only when a certificate from the concerned Development Commissioner, Special Economic Zone, is attached as part of the document.
The certificate must confirm that the area provides social or commercial infrastructure or other facilities used only for Special Economic Zone purposes. It must also state the village name, survey number and extent of the property. Without the certificate, the registering officer must refuse the concession.
Monitoring and compliance
District Registrars responsible for audit must verify compliance and check for government revenue loss. Any lapse must be reported through the concerned Deputy Inspector General of Registration. District Registrars and Deputy Inspectors General must supervise registering authorities.
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
Will I receive a concession if my document does not say whether the property is in a processing area?
No. Circular No. 31504/C2/2024 says stamp duty and registration fee concessions must not be allowed when the document does not identify the property as being in a processing or non-processing area.
Is registration fee remission available for a building or machinery in a processing area?
No. Registration fee remission under G.O.Ms.No.96/CT Department dated 20 May 2004 is limited to instruments relating to land transactions and is not available for other property such as buildings or machinery.
What certificate is needed for property in a Special Economic Zone non-processing area?
A certificate from the concerned Development Commissioner, Special Economic Zone, must confirm that the area and facilities are used only for Special Economic Zone purposes. It must include the village name, survey number and property extent, and it must be attached as part of the document.
Who decides whether the requirements for stamp duty exemption are met?
The High Court judgment quoted in Circular No. 31504/C2/2024 states that the Development Commissioner, Special Economic Zone, and the registering authority must consider the relevant matters when deciding whether to grant the exemption.
