The Inspector-General of Registration (IGR) in Tamil Nadu has issued a clear advisory for registration officers across the state. Concessions on stamp duty and registration fees for properties in the Special Economic Zone (SEZ) areas will be given only if proper certificates from the Development Commissioners are presented. This follows a recent Madras High Court judgment. According to the advisory, each registration document must mention if the property is in the 'processing' or 'non-processing' area of the SEZ. "If the details are not provided in the document, then stamp duty and registration fee concession shall not be allowed," the IGR warned. For properties in the processing zone, concessions under the Special Economic Zones Act, 2005 will apply if certain conditions are met. "Any instrument comprising land or building or both and which is executed, by, or, on behalf of, or, in favour of the Developer, or Unit or in connection with the carrying out of purposes of the SEZ have become eligible for stamp duty remission," the advisory said. However, registration fee remission will not cover instruments involving only buildings or machinery. For properties in non-processing areas, concessions are granted only if a certificate from the relevant Development Commissioner confirms the area is for social or commercial infrastructure used solely for SEZ purposes. Without this certificate, concessions cannot be given. The advisory also instructs District Registrars (Audit) to closely monitor registrations for compliance and check for government revenue loss. "If any lapses are found then it should be immediately reported to this office [office of the IGR] through concerned DIGs for taking necessary action," the notice added.