**Executive Summary**
This document is a notification from the Government of Tamil Nadu, Commercial Taxes and Registration Department, dated March 29, 2025, regarding a reduction of registration fees payable under the Registration Act. The reduction applies to instruments of conveyance on the sale of immovable properties in favour of women purchasers, subject to certain conditions. The notification is effective from April 1, 2025.
**Key Points / Main Content**
* **Applicability of Fee Reduction:**
* Reduction of registration fee under Article 1(a) of the Table of Fees prepared under section 78 of the Registration Act, 1908.
* Applies to instruments of conveyance on the sale of immovable properties in favour of a woman or women.
* The fee reduction is equivalent to Rupee one per Rupees hundred or part thereof on the value or amount on which stamp duty under the Indian Stamp Act, 1899 is payable.
* **Conditions for Concession:**
* The purchaser must be a woman, or all purchasers must be women if jointly purchased.
* No refund of registration fee if already paid before the publication date of the notification.
* Property value should be up to Rs. 10,00,000 as per the market value on the date of registration; a single property should not be deliberately split into multiple parts.
* Concession not applicable if the property value is more than Rs. 10,00,000.
* If, after registration, a building inspection reveals the property value exceeds Rs. 10,00,000, the concession is void, and the reduced fees must be repaid.
* If the property is sent for market value determination under section 47A(1) of the Indian Stamp Act, the concession will be given after valuation by the relevant authority.
* **Effective Date:**
* The notification is effective from April 1, 2025.
**Impact Analysis**
**Stakeholder: Women Property Purchasers in Tamil Nadu**
* **Impact:**
* Benefit from reduced registration fees on property purchases, making property ownership more accessible.
* **Action Required:**
* Ensure compliance with all the conditions specified in the notification to avail the fee reduction.
* Note that the property value should be up to Rs. 10,00,000.
**Stakeholder: Registration Department of Tamil Nadu**
* **Impact:**
* Need to implement the new rules and procedures for registration of properties under this notification.
* Ensure proper valuation and verification to prevent misuse of the concession.
* **Action Required:**
* Implement the new rules for women property purchasers and administer the updated registration fees.
**Stakeholder: State Government of Tamil Nadu**
* **Impact:**
* Expected reduction in revenue from registration fees.
* Potential increase in property ownership among women.
* **Action Required:**
* Monitor the impact of the reduced registration fees on state revenue and property ownership trends.
Key Entities Referenced
Registration Act, 1908: Central Act that governs the registration of documents and properties in India, referenced in the context of registration fee reduction.
Indian Stamp Act, 1899: Central Act governing stamp duty on instruments, influencing the value or amount upon which registration fee reduction is calculated.
Tamil Nadu Government Gazette: Official publication of the Tamil Nadu Government, serving as the medium for announcing policy changes and government orders.
Section 78-A of the Registration Act, 1908: The section of the Registration Act granting the power to reduce registration fees, as referenced in the notification.
Commercial Taxes and Registration Department (Tamil Nadu): The government department in Tamil Nadu responsible for issuing the notification regarding the reduction of registration fees.