G.O.Ms.No.79, Revision of Stamp Duty and Registration Fees, 2011
The Commercial Taxes and Registration (J1) Department issued G.O.Ms.No.79 dated 11 July 2011, revising maximum stamp duty and registration fees for agreements relating to deposit of title deeds, lease deeds and powers of attorney to sell immovable property. It amends earlier notifications and the Table of Fees, with the revised amounts taking effect on 12 July 2011.
What the government order changes
G.O.Ms.No.79 dated 11 July 2011 revises specified ceilings and fees under the Indian Stamp Act, 1899 and the Registration Act, 1908. The Commercial Taxes and Registration (J1) Department accepted proposals submitted by the Inspector General of Registration and directed publication of three notifications.
The key changes are:
- For an agreement relating to deposit of title deeds described under Article 6 (1) (a) of the Indian Stamp Act, 1899, the maximum stamp duty increases from Rs.5,000 to Rs.25,000.
- For the same type of agreement, the maximum registration fee increases from Rs.1,000 to Rs.5,000.
- For a power of attorney authorising the attorney to sell immovable property, the registration fee is Rs.1,000 when the power is given to a family member as defined in Article 58 of Schedule I to the Indian Stamp Act, 1899.
- For a power of attorney authorising sale of immovable property given to a person other than a family member, the registration fee is Rs.10,000.
- The registration fee for other powers of attorney is Rs.50.
- The maximum registration fee for lease deeds increases from Rs.5,000 to Rs.20,000.
Who is affected
G.O.Ms.No.79 affects people presenting the specified agreements, lease deeds or powers of attorney for registration in Tamil Nadu. Property owners granting authority to another person to sell immovable property should check whether the recipient is a family member because the notification provides different registration fees for family members and other persons.
The revised ceilings also matter to parties executing agreements relating to deposit of title deeds and lease deeds. The amounts for these documents are maximum limits, rather than a statement that every document will necessarily attract the maximum.
Commencement and registration offices
G.O.Ms.No.79 and its appended amendments come into force on 12 July 2011. The Inspector General of Registration instructed Deputy Inspectors General to notify registrants and all registering officers, obtain acknowledgements from registering officers and ensure that the revised amounts were implemented from that date.
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Common questions
When did the revised stamp duty and registration fees take effect?
The amendments took effect on 12 July 2011.
What is the revised ceiling for an agreement relating to deposit of title deeds?
The maximum stamp duty is Rs.25,000 and the maximum registration fee is Rs.5,000 for the agreement described under Article 6 (1) (a) of the Indian Stamp Act, 1899.
What is the registration fee for a power of attorney to sell immovable property?
The fee is Rs.1,000 when given to a family member as defined in Article 58 of Schedule I to the Indian Stamp Act, 1899, and Rs.10,000 when given to another person.
What maximum registration fee applies to lease deeds?
The revised maximum registration fee for lease deeds is Rs.20,000.
