Amendments to Table of Fees and Revision of Maximum Ceiling Limit of Stamp Duty and Registration Fee under the Indian Stamp Act, 1899 and the Registration Act, 1908 (7 Jul 2023)

What the document changes

G.O.Ms. 69 of the Commercial Taxes and Registration (J2) Department, dated 7th July 2023, amends the Table of Fees under the Registration Act, 1908 and several earlier notifications concerning registration fee and stamp duty limits. The revised amounts apply from 10th July 2023.

The amendments cover fees for registering certain property documents, obtaining registration services and handling copies or additional pages. They also revise maximum limits applying to specified mortgages, title deed deposits, partitions, releases and related instruments.

Who may be affected

G.O.Ms. 69 of the Commercial Taxes and Registration (J2) Department may affect property buyers, owners, developers, borrowers, banks, partners and other persons presenting covered documents for registration from 10th July 2023. It is particularly relevant to construction agreements, court or revenue sale certificates, mortgage documents and instruments involving partition, release or dissolution of partnership.

Important registration fee revisions

G.O.Ms. 69 introduces or increases the following charges:

• Construction agreements attract a registration fee of three rupees for every one hundred rupees, or part thereof, on the value or amount on which stamp duty is payable.
• A duplicate or counterpart has a fixed fee of Rs.5,000 where the claimant or beneficiary is one person. Duplicates or counterparts of leases and agreements are excluded from this provision.
• Scanning charges are Rs.200 for the first ten pages and Rs.100 for each additional page. Endorsement pages are excluded when counting pages for originals and office generated duplicates.
• A sale certificate issued by a Civil Court or Revenue Authority attracts two rupees for every one hundred rupees, or part thereof, on the relevant value or amount.
• A sale certificate issued by another authority, such as an authorised bank officer or a court appointed official liquidator, attracts four rupees for every one hundred rupees, or part thereof.

Revised maximum limits

G.O.Ms. 69 revises specified maximum values as follows:

• Registration fee limits become Rs.8,000 for an agreement relating to deposit of title deeds and Rs.15,000 for a mortgage deed where possession is not given or agreed to be given.
• Limits become Rs.40,000 for specified instruments of partition, dissolution of partnership and release.
• Other notified limits become Rs.40,000 for an agreement relating to deposit of title deeds and Rs.50,000 for a mortgage without possession.
• Limits become Rs.15,000 for a further charge on mortgaged property without possession and for a specified security bond or mortgage deed.