சுற்றறிக்கை எண்.15137/C1/2020, நாள்.19.08.2021

What the circular changes

Circular No. 15137/C1/2020, dated 19 August 2021, directs all registration officers to stop implementing the Head of the Registration Department's circular dated 9 April 2021 until further orders. Registration officers must instead follow the procedure that applied before the circular dated 9 April 2021.

The direction follows communications from the Commissioner of Income Tax (Administration and Taxpayer Services) and the Secretary to Government, Commercial Taxes and Registration Department.

Properties and documents covered

Circular No. 15137/C1/2020 applies to immovable properties provisionally attached under sections 132(9C) and 281B(2) of the Income Tax Act, 1961. It covers further documents presented for registration in relation to those properties.

The requirements affect property owners, buyers and other document parties dealing with an attached property, as well as Sub Registrars and other registration officials processing the documents.

Registration requirements

The Head of the Tamil Nadu Registration Department directs registration officers to follow these steps:

• Continue entering the appropriate details of the provisional attachment order in the existing Schedule 2 record for the affected property.
• Require document parties to obtain and submit an appropriate no objection certificate from the Income Tax Department when presenting a further document for registration.
• Require the no objection certificate whether the provisional attachment order is still in force or its attachment period has expired.
• Issue a Check Slip asking the document parties to obtain and provide the no objection certificate if a further document is presented without one.

The circular does not permit registration merely because the stated attachment period has ended. The Income Tax Department's no objection certificate is still required under the procedure directed in the circular.

Monitoring and reporting

Circular No. 15137/C1/2020 requires District Registrars and Deputy Heads of the Registration Department to ensure that registration offices follow the procedure. They must also collect and retain acknowledgements showing receipt of the circular, with Deputy Heads sending their acknowledgements to the Head of the Registration Department.

District Registrars must send a special report within five days of receiving the circular if documents were registered under the circular dated 9 April 2021, including cases where further documents were later registered based on those documents. The report must be organised by Sub Registrar Office and include copies of the relevant encumbrance certificates.