What happens if the deed value is below the guideline value?

The Sub-Registrar refers the document to the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps), who inspects the site and fixes the value. The Registration Department warns that this value can be higher than the guideline value. If the extra duty is not paid within two months of the order, interest of 1% a month is charged.

Can I appeal the value fixed under section 47A?

Yes. The Citizen Charter says an appeal against the final order of the District Revenue Officer or Special Deputy Collector (Stamps) lies to the Inspector General of Registration, Chennai-28, within two months of the order. The Department's FAQ adds that the Inspector General can also fix a value higher than the one appealed against.

Who can change guideline values?

A district sub-committee headed by the District Collector can raise guideline values. Reducing them needs the State Level Valuation Committee headed by the Inspector General of Registration, on the sub-committee's recommendation. If you find an anomaly, give a representation to the District Registrar or the Deputy Inspector General of Registration concerned.

When were guideline values last revised?

TNREGINET states that guideline values for all areas of Tamil Nadu were revised with effect from 1 July 2024, and that was still the current period on 22 October 2026. Earlier periods start on 1 April 2023, 9 June 2017, 1 April 2012, 1 August 2007, 1 April 2003 and 1 April 2002, and all can be searched online.

How is the value of a flat worked out?

Search by Composite Value. G.O.(Ms) No.89 of 23 June 2025 defines composite value as the market value of a flat, villa or row house including its undivided share of land, calculated on the super built-up area. The first sale of a new flat by the builder also gets lower stamp duty under G.O.(Ms) No.131 of 1 December 2023.

When does the Sub-Registrar inspect the land?

TNREGINET lists three cases: the survey number has no value in the guideline register, agricultural land is being converted into a house site, or agricultural land below 20 cents in an urban area or 10 cents in a rural area is being sold. The inspection decides the market value used for the duty.

Record guide

Guideline Value in Tamil Nadu

Guideline value in Tamil Nadu is the market value per unit that the Registration Department records for each street, survey number and apartment type. Registration offices use it to check the value on which stamp duty and registration fees are paid. TNREGINET states that the current values apply from 1 July 2024, and that was still the latest revision on 22 October 2026. Search the values free, without a login, at tnreginet.gov.in under Guideline Value. Choose the period, then search by street, by survey number or by composite value for flats. Values go back to 1 April 2002. A deed valued at or above the guideline value is returned at once. One valued below it is referred to the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps), who may fix a higher value. Building value is worked out separately from PWD rates.

Definition

Guideline Value: The market value that the Registration Department lists in its guideline register for a street, a survey number or a type of apartment. The Tamil Nadu Stamp (Constitution of Valuation Committee for Estimation, Publication and Revision of Market Value Guidelines of Properties) Rules, 2010, made under section 47-AA of the Indian Stamp Act, 1899, govern how it is set.

When you need it

Before you agree a price, to see the value below which the Sub-Registrar refers a deed for valuation. Check it again before you create the deed on TNREGINET, because the duty in the Document Valuation tab is worked out on the value entered. Use the period in force on the date of registration, which is From 1-7-2024 for deeds registered now.

Steps

Open TNREGINET (tnreginet.gov.in/portal), switch to English and click Guideline Value in the top menu, or Guideline value search from 2002 on the home page.
Pick the period. For a deed registered now, choose From 1-7-2024.
Choose what to view: Street, Survey Number, or Composite Value for flats, villas and row houses.
Select the zone, Sub-Registrar office and registration village. If you are unsure of the zone, use To know your Zone and District Click Here.
For land, enter the survey number and land category. For a street, use Click here to Search by Street Name and pick the street.
Note the value per unit and the land category shown. For a building, estimate its value with the PWD Calulator under Portal Utility Services.

What you need to search

Period (From 1-7-2024 for current deeds)
Zone, Sub-Registrar office and registration village
Street name, or survey number with land category
For flats, villas and row houses: the composite value search

How to read it

The figure is a value per unit of area for the street or land category shown. Multiply it by the extent being sold to get the land value. For a flat, the composite value covers the undivided share of land and the building on the super built-up area, as G.O.(Ms) No.89 of 23 June 2025 defines it. The Department says the PWD Calculator value for a building is only indicative. The online system will not accept a building value lower than its own calculated value.

Red flags

A sale price or deed value below the guideline value for the street or survey number
A land category in the guideline register that differs from the use the seller claims
No value listed for the survey number, which leads to a site inspection
Agricultural land below 20 cents (urban) or 10 cents (rural) sold as a house site, which also leads to inspection
A seller who asks you to show a lower value in the deed to save duty

Questions

What happens if the deed value is below the guideline value?: The Sub-Registrar refers the document to the District Revenue Officer (Stamps) or Special Deputy Collector (Stamps), who inspects the site and fixes the value. The Registration Department warns that this value can be higher than the guideline value. If the extra duty is not paid within two months of the order, interest of 1% a month is charged.
Can I appeal the value fixed under section 47A?: Yes. The Citizen Charter says an appeal against the final order of the District Revenue Officer or Special Deputy Collector (Stamps) lies to the Inspector General of Registration, Chennai-28, within two months of the order. The Department's FAQ adds that the Inspector General can also fix a value higher than the one appealed against.
Who can change guideline values?: A district sub-committee headed by the District Collector can raise guideline values. Reducing them needs the State Level Valuation Committee headed by the Inspector General of Registration, on the sub-committee's recommendation. If you find an anomaly, give a representation to the District Registrar or the Deputy Inspector General of Registration concerned.
When were guideline values last revised?: TNREGINET states that guideline values for all areas of Tamil Nadu were revised with effect from 1 July 2024, and that was still the current period on 22 October 2026. Earlier periods start on 1 April 2023, 9 June 2017, 1 April 2012, 1 August 2007, 1 April 2003 and 1 April 2002, and all can be searched online.
How is the value of a flat worked out?: Search by Composite Value. G.O.(Ms) No.89 of 23 June 2025 defines composite value as the market value of a flat, villa or row house including its undivided share of land, calculated on the super built-up area. The first sale of a new flat by the builder also gets lower stamp duty under G.O.(Ms) No.131 of 1 December 2023.
When does the Sub-Registrar inspect the land?: TNREGINET lists three cases: the survey number has no value in the guideline register, agricultural land is being converted into a house site, or agricultural land below 20 cents in an urban area or 10 cents in a rural area is being sold. The inspection decides the market value used for the duty.

Sources

TNREGINET - Registration Department, Tamil Nadu (Guideline Value)

Last reviewed 22 Oct 2026 by LawyerDesk Team

Quality check: 8 of 6 required sections filled. General information only, not legal advice.

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