G.O. (Ms.) No.166, Set off for Composite First Sale Deeds, 2025
The Government of Tamil Nadu, Commercial Taxes and Registration (J1) Department issued G.O. (Ms.) No.166 dated 19.12.2025, allowing stamp duty and registration fee already paid on an earlier construction agreement to be deducted when registering a qualifying composite first sale deed for the same superstructure. The deduction applies where the composite sale deed is registered on or after 01.12.2023 and the related construction agreement was registered on or before 30.11.2023.
What the government order does
G.O. (Ms.) No.166 dated 19.12.2025, issued by the Government of Tamil Nadu, Commercial Taxes and Registration (J1) Department, provides a set off for certain composite first sale deeds. It allows amounts already paid as stamp duty and registration fee on an earlier construction agreement to be deducted from the corresponding amounts payable on the composite sale deed.
The measure follows G.O. (Ms.) No.131, Commercial Taxes and Registration (J1) Department, dated 01.12.2023, under which first sale deeds can include the undivided share of land and the building.
Properties and transactions covered
G.O. (Ms.) No.166 dated 19.12.2025 covers an instrument of first sale involving any of the following in a real estate project:
- Apartment
- Flat
- Villa
- Row house
- Villament
The earlier construction agreement and the composite sale deed must relate to the same superstructure. The benefit is therefore tied to the same construction covered by both registered documents.
Date conditions
The notifications attached to G.O. (Ms.) No.166 dated 19.12.2025 set two conditions:
- The composite deed of sale must have been registered on or after 01.12.2023.
- The related construction agreement must have been registered on or before 30.11.2023.
Both conditions must be met for the deductions described in the notifications.
How the deductions work
The notifications provide two separate deductions:
- Stamp duty on the qualifying composite sale deed is calculated after deducting the stamp duty already levied for registration of the construction agreement relating to the same superstructure.
- Registration fee on the qualifying composite sale deed is calculated after deducting the registration fee already paid for registration of that construction agreement.
No duty rate, fee rate or separate application process is stated in the supplied text.
Administrative communication
The Office of the Inspector General of Registration communicated G.O. (Ms.) No.166 dated 19.12.2025 through Endorsement No.32116/C2/2024-2 dated 23.12.2025. It was sent for information and necessary action to all registering officers, district registrars and deputy inspectors general of registration.
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Common questions
Can I claim the deduction if my construction agreement was registered after 30.11.2023?
No. The deduction applies only where the construction agreement was registered on or before 30.11.2023.
Does the set off apply to both stamp duty and registration fee?
Yes. Stamp duty already levied and registration fee already paid on the qualifying construction agreement are separately deducted from the corresponding amounts payable on the composite sale deed.
Must the construction agreement and sale deed cover the same building?
Yes. The construction agreement must relate to the same superstructure included in the composite first sale deed.
Which types of property are covered?
The notifications cover the first sale of an apartment, flat, villa, row house or villament in any real estate project, subject to the stated document and date conditions.
