Sun Dec 14 11:16:05 UTC 2025: Here’s a summary of the text followed by a rewritten news article:
Summary:
The Inspector-General of Registration in Tamil Nadu has issued an advisory to registration officers regarding stamp duty and registration fee concessions within Special Economic Zones (SEZs). The advisory clarifies that these concessions will only be granted if the necessary certificates are provided by the respective Development Commissioners, detailing whether the property is in a processing or non-processing area. The advisory follows a Madras High Court ruling on the matter and emphasizes that if the details are not included in the document, no concessions should be given. District Registrars will monitor compliance and report any lapses.
News Article:
Tamil Nadu Tightens Rules for Stamp Duty Concessions in SEZs
Chennai, December 14, 2025 – The Tamil Nadu Inspector-General of Registration (IGR) has issued strict guidelines to registering officers concerning stamp duty and registration fee concessions within Special Economic Zones (SEZs). The advisory, released earlier this month, mandates that concessions will only be applicable if properties have the required certificates provided by the appropriate Development Commissioners. The advisory followed a Madras High Court judgment regarding stamp duty concessions on processing and non-processing zones in the Special Economic Zone (SEZ) Area.
The IGR’s advisory emphasizes the necessity of certificates specifying whether a property falls within a processing or non-processing area of an SEZ. Without this detail in the property document, no concession should be allowed.
For properties within processing zones, concessions under the Special Economic Zones Act of 2005 are applicable, pending fulfillment of specific conditions. These concessions apply to land and buildings used by developers or units for SEZ purposes. While stamp duty remission is available, registration fee remission is not applicable to instruments comprising any property other than land, such as buildings or machinery.
In non-processing zones, concessions will only be granted if a certificate from the Development Commissioner confirms that the area is designated for social or commercial infrastructure strictly for SEZ purposes.
District Registrars (Audit) will closely monitor registration processes to ensure adherence to these new guidelines, including a verification if the instructions have been followed without any lapses, reporting any discrepancies to the IGR office for immediate action. The tightening of regulations aims to prevent potential revenue loss to the government and ensure proper implementation of SEZ policies.
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