Stamp duty and registration charges in tamilnadu 2025

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Stamp duty and registration charges in tamilnadu 2025 – Stamp duty is a kind of tax levied on instruments. Other than the above mentioned instrument on any other instruments, the state legislative can fix the stamp duty. Example, Affidavit, Adoption deed, Sale deed, Gift deed, Partition deed and settlement deed etc.,

How to pay stamp duty and registration charges in tamilnadu

A purchase of impressed stamp duty from treasury or licensed stamp vendors or from sub registrar office. Purchase of adhesive stamps. Payment to the government through DD/pay order issued by any nationalized bank / scheduled bank or challan.

Instrument can be written on plain paper stamp duty can be paid through DD . pay order issued by any nationalized bank scheduled bank or challan within one year from the date of executing of the instrument and get it certified by the jurisdiction district registrar under section 41 and 42 Indian stamp act 1899.

In the year 2003, the government has introduced the Challan system in respect of documents coming the registration. Now in TamilNadu non judicial stamp duty papers of Rs.10, 20, 30, 50 and 100 /- only are available. So the people who require to get their document registered, may use these lower demoniation NJ stamp paper, which can be obtained, from sub registrar offices, from licensed stamp vendors or post officer.

Also Read: Villangam

For example, if an instrument has to be stamped with Rs. 1000. The parties may buy 5 NJ stamp papers of Rs. 100 value which means Rs. 500 stamp duty is paid. remaining stamp duty Rs. 9500 shall be paid through Challan. Each sub registrar offices, has been tagged with a designated branch of bank.

The parties after filling the Challan, shall pay the amount through the Challan an provided by the sub registrar. A copy of Challan shall be produced before the Sub Registrar in evidence of the payment of the stamp duty. The Sub registrar will register the document before him. A safe mechanism has been in place to check the genuineness of the Challan produced by the parties.

Generally stamp duty shall be paid before or at the time of executing a document. Instrument can be written plain paper and stamp duty can be paid through DD / Pay order issued by any nationalized bank / scheduled bank or Challan within a year from the date of execution of the instrument and it can be got certified by the jurisdictional district registrar with respect to documents when are not coming for registration.

Procedure

When a document is executed on stamp paper purchased in other state and executed in other state but it is in respect of property situated in TamilNadu, if such duty is less than the duty prescribed under the Indian stamp out, the deficit duty shall be paid.

Example

A power of attorney is executed in favor of a person other than family member, 1 percent stamp duty on value of the property shall be made good after deducting stamp duty, if any already paid in that state.

When the sum payable during the period is previously ascertained stamp duty is to paid on whole of the amount. When the sum payable is in perpeturity or for an indefinite time not terminable with any life, stamp duty shall be on the sum payable during the period of 20 years calculated from the date on which the first payment become due. Executing party and claiming party.

  • In the absence o of agreement to the contrary, the expense of providing the proper stamp shall be if borne. In the case of mortage by way of deposit of deed, hypothecation, further charge in Deming bond, mortage settlement, by the person drawing making or executing sub instrument.
  • In the case of conveyance deed incluind re-conveyance by the grantee, example: in case of sale deed purchase is libale to pay stamp duty.
  • In case of lease, lessee.
  • In case of certificate of sale on auction of property – the purchaser.
  • In case of exchange deed both parties equality.
  • In caes of partition deed, all the parties in preporttion to their share are libale to pay stamp duty.

A public officer impounding an instrument will send it to collecting ( District Registrar ) concerned to determine the stamp duty to be paid. District Registrar will determine the stamp duty to be paid after giving opportunity to the party concerned to put fourth his arguments on the duty to be paid.

He may levy penalty of minimum of Rs.5 or up to ten times of the deficit duty to be paid depending in the case, if he finds the documents was not duty stamped. Appeal can be preferred to the chief controller revenue authority in first instance, and then to the high court if the parties aggrieved.

Market Value of Stamp duty and registration charges in tamilnadu

As defined under sec 47A of the Indian stamp duty act 1899, market value of properties is the value it would fetch if sold in the open market. Government has formed committees to estimate market value of properties. They would survey and inquire regarding values of different localities in open market. They would collect the data from different sources like open auctions conducted by HUDA and other Urban development authorities, Banks, Financial institutions, registered documents reflecting real consideration, land acquisition compensations etc.

The committee will estimate the value from time to time as per laid down norms and principles and publish the same for information of public. The committees after hearing the objection, if any from the pubic will modify the proposals or if they found the objections are unfunded, then they may go ahead to approve the proposed value.

Go to Tnreginet.gov.in.

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