Tamil Nadu's Inspector General of Registration has extended a 2012 stamp duty and registration fee exemption, originally given to Tangedco for land gifted for electricity substations, to its two successor companies formed after the 2024 split. The exemption now names Tamil Nadu Power Distribution Corporation Limited and Tamil Nadu Power Generation Corporation Limited directly.
What this changes for a title check
When a title check covers land that was gifted or transferred to a state power utility for a substation, the registering authority needs to know which entity actually holds the exemption today. Before this circular, only Tangedco was named in the 2012 order, so a sale deed or gift deed executed in the name of TNPDCL or TNPGCL after the August 2024 corporate split could have been read as falling outside the exemption, prompting a demand for stamp duty the original policy never intended to charge. The July 16 circular removes that gap by naming both successor companies, so any document search involving land transferred to either entity should now check for this specific exemption rather than treating post split registrations as ordinary commercial land transfers. For anyone verifying an electricity substation land record registered after 2024, this is the document that explains why no stamp duty appears on the deed, and it should be cited rather than flagged as a missing or under paid stamp duty entry.