In a letter from the Chief Secretary to the Land Government to the Inspector General for Registration on March 18, it is stated that the proposed Allotte, which plans to acquire the apartment, enters into a land UDS sale agreement with the owner (seller) of the land and a separate construction contract with the contracting authority/contractor for the apartment contractor. Both agreements are registered in accordance with the applicable legal provisions. You can either pay stamp duty to the Registrr/Sous-Registrar`s Office or use the e-stamp function. Suresh Krishn, the president-elect of the Confederation of the Real Developers Association of India (Credai), told Moneycontrol that this was just a clarification. Tamil Nadu follows a dual system of agreements since land and buildings are registered separately in the concession agreement. The Tamil Nadu Registration Department has issued a circular to clarify that the transfer of ownership under the Companies Act is considered to be the transfer to which stamp duty is applicable by the scheme of agreements for the merger or division of enterprises. Tamil Nadu has joined many other states that already have this provision. You need a stamp receipt, your PAN card, government cards from all parties including witnesses, two passport photos, NOC, no contribution certificate, certificate of sale, POA, Pattadar passport booklet, etc. In May 2020, TN`s registration department clarified that new and ready-to-move homes and buildings should not pay stamp and registration fees. .