Official guidance, Tamil Nadu land law
G.O. (Ms) No.100, Amendment to Table of Fees under section 78 of the Registration Act, 1908
The Commercial Taxes and Registration (J2) Department issued G.O. (Ms) No.100 dated 16 July 2025, amending the Table of Fees for filing certified copies of sale certificates under the Registration Act, 1908. Effective from 16 July 2025, the amendment reduces the filing fee from eleven rupees to three rupees for every hundred rupees or part thereof and changes the basis of calculation from market value to purchase value.
What the government order changes
The Commercial Taxes and Registration (J2) Department issued G.O. (Ms) No.100 dated 16 July 2025 after accepting a proposal from the Inspector General of Registration. The amendment changes Article 4A of the Table of Fees made under section 78 of the Registration Act, 1908.
The Office of the Inspector General of Registration, Chennai, forwarded G.O. (Ms) No.100 through Endorsement No.25429/C1/2022 dated 16 July 2025 for information and necessary action by registration officials.
Key changes are:
- The wording in Article 4A is changed from "Filing a" to "Filing a certified copy of".
- The fee is reduced from eleven rupees for every hundred rupees or part thereof to three rupees for every hundred rupees or part thereof.
- The fee was previously calculated on the market value of the property. It is now calculated on the purchase value of the property.
- The reduced fee concerns the filing of sale certificates under sections 89(2) or 89(4) of the Registration Act, 1908.
- The amendments came into force on 16 July 2025.
Who may be affected
G.O. (Ms) No.100 may affect a person filing a certified copy of a sale certificate with the Registration Department under sections 89(2) or 89(4) of the Registration Act, 1908. The document does not describe the procedure for obtaining a sale certificate or identify every type of sale covered by those provisions.
Registration officials are also directly affected. Endorsement No.25429/C1/2022 was addressed to all Deputy Inspectors General of Registration, the Director of the Registration Training Institute, all District Registrars responsible for administration and audit, and all Sub Registrars.
Publication and implementation
G.O. (Ms) No.100 directs publication of the appended notification in an Extraordinary issue of the Tamil Nadu Government Gazette dated 16 July 2025. The notification amends the Table of Fees originally published through the erstwhile Judicial Department Notification No.177 dated 30 March 1909, as subsequently amended.
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
What is the revised fee for filing a certified copy of a sale certificate?
The revised fee is three rupees for every hundred rupees or part thereof on the purchase value of the property.
When did the reduced filing fee take effect?
The amendment came into force on 16 July 2025.
Is the filing fee calculated on market value or purchase value?
Under the amendment, the fee is calculated on the purchase value of the property. The earlier wording used the market value.
Which sale certificate filings are covered?
The government order identifies the filing of sale certificates under sections 89(2) or 89(4) of the Registration Act, 1908.
