Official guidance, Tamil Nadu land law
Circular No.31504/C2/2024, Dated 04.12.2025 (2025)
The Office of the Inspector General of Registration, Chennai, issued Circular No.31504/C2/2024, dated 4 December 2025, directing registering officers on stamp duty and registration fee concessions for properties in processing and non-processing areas of Special Economic Zones. The circular reinforces earlier guidance following a judgment of the High Court of Madras and makes the concession dependent on the property details, transaction type and supporting documents.
What the circular does
The Office of the Inspector General of Registration, Chennai, issued Circular No.31504/C2/2024, dated 4 December 2025, to guide registering officers on stamp duty and registration fee concessions for documents concerning properties in Special Economic Zones. The instructions apply alongside Inspector General of Registration Circular No.56849/C2/2018, dated 26 December 2018, and follow the judgment of the High Court of Madras in Writ Appeal No.880 of 2025 and C.M.P. No.7423 of 2025.
Who is affected
Circular No.31504/C2/2024 affects developers, units and other persons presenting documents involving land, buildings or both within processing or non-processing areas of a Special Economic Zone. It also directs registering officers, District Registrars and Deputy Inspectors General of Registration on verification and supervision.
Information required in every document
The document presented for registration must state whether the property is in a processing area or a non-processing area.
- If the document does not provide this information, no stamp duty or registration fee concession will be allowed.
- Eligible persons may provide a letter of approval or other appropriate documents showing that their activities fall within the Special Economic Zones Act, 2005.
- The Development Commissioner of the Special Economic Zone and the registering authority must consider the relevant circumstances when deciding whether stamp duty exemption is available.
Processing area properties
For a property identified in the document as being in a processing area:
- Stamp duty remission may apply to an instrument involving 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.
- The concessions are subject to G.O.Ms.no.96 of the Commercial Taxes Department, dated 20 May 2004, and the Special Economic Zones Act, 2005.
- Registration fee remission under that government order is available only for instruments relating to land transactions.
- Registration fee remission is not available for other property such as buildings or machinery.
Non-processing area properties
For a non-processing area, the concession is available only when a certificate from the concerned Development Commissioner of the Special Economic Zone is enclosed 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, and must identify the village, survey number and property extent.
Audit and supervision
District Registrars responsible for audit must check compliance and possible government revenue loss. Any lapse must be reported through the concerned Deputy Inspector General of Registration for necessary action.
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
Must my document say whether the property is in a processing or non-processing area?
Yes. If the document does not contain that information, the registering officer must not allow the stamp duty or registration fee concession.
Is registration fee remission available for a building in a processing area?
The circular states that registration fee remission under G.O.Ms.no.96 of the Commercial Taxes Department is limited to land transactions. It is not available for other property such as buildings or machinery.
What certificate is needed for property in a non-processing area?
A certificate from the concerned Development Commissioner of the Special Economic Zone must be enclosed with the document. It must confirm exclusive Special Economic Zone use for the specified infrastructure or facilities and identify the village, survey number and property extent.
Who decides whether a stamp duty exemption can be granted?
The High Court judgment quoted in the circular states that the Development Commissioner of the Special Economic Zone and the registering authority must consider the relevant aspects when deciding whether to grant the exemption.
