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Income Tax Return Filing in Tamil nadu Fy 2018-19

Income Tax Return Filing in Tamil nadu Fy 2018-19

Income Tax Return Filing : வருமான வரி ரிட்டர்ன்ஸ் என்பது நடப்பு ஆண்டின் வருமானம் தொடர்பான வரி விவரங்களை அரசிடம் சமர்ப்பிக்கும் முறை. உங்களுடைய ஒட்டுமொத்த ஆண்டு வருமானம், குறிப்பிட்ட அளவை விட அதிகமாக இருந்தால் வருமான வரி கட்ட வேண்டும்.

தனிநபர்களுக்கு வருமான வரி விவரம் (ரிட்டர்ன்ஸ்) தாக்கல் செய்ய ஜூலை 31 தான் கடைசி நாள்.

தேவையான ஆவணங்கள் :

A. Sole Proprietorship (Businesses)

1. பான் கார்டு
2. ஆதார் கார்டு
3. பேங்க் ஸ்டேட்மென்ட்
4. காப்பீடு ரசீதுகள்
5. முதலீட்டிற்கான ஆதாரங்கள்
6. கடன் திருப்பி செலுத்தும் ஆவணங்கள்
7. மருத்துவ ரசீதுகள்
8. ஜி.எஸ்.டி தாக்கல் செய்த மாதாந்திர படிவம்
9. நிலம், வீடு வாங்குவது அல்லது விற்பனை செய்த ஆவணங்கள்
10. கொள்முதல் மற்றும் விற்பனை விபரங்கள்.

B. Salaried Persons:-

1. பான் கார்டு
2. ஆதார் கார்டு
3. பேங்க் ஸ்டேட்மென்ட்
4. காப்பீடு ரசீதுகள்
5. முதலீட்டிற்கான ஆதாரங்கள்
6. கடன் திருப்பி செலுத்தும் ஆவணங்கள்
7. மருத்துவ ரசீதுகள்
8. ஃபார்ம் 16
9. வீட்டு வாடகைக்கான ரசீதுகள்
10. இதர வருமானம் தொடர்பான ஆவணங்கள்.

மேலே குறிப்பிட்டுள்ள ஆவணங்களை ஸ்கேன் செய்து [email protected] என்ற ஈமெயில் முகவரிக்கு அனுப்ப வேண்டும். எங்கள் வரி ஆலோசகர் உங்களை தொடர்புகொண்டு உங்களின் Income Tax ரிட்டன் தாக்கல் செய்ய உறுதுணையாக இருப்பார். உங்கள் இடத்தில் இருந்தபடியே அனைத்து விதமான வரி சேவைகளையும் பெற அழைக்கவும் +91 7339666455

Steps to Pay Income Tax Challan Online:-

 

வரி செலுத்த வேண்டிய முறைகள் :Income Tax Online Payment

1. வங்கியின் நெட் பேங்கிங் கணக்கிற்கு செல்ல வேண்டும்.

2. www.incometaxindia.gov.in என்ற இணையதளத்திற்கு சென்று பே டாக்சஸ் ஆன்லைன் என்ற ஐகனை கிளிக் செய்ய வேண்டும்.

3. அதில் வரும் சலானை நிரப்ப வேண்டும். அதை எவ்வாறு நிரப்ப வேண்டும் என்பதற்கான உதவிகளும் அதில் கொடுக்கப்பட்டிருக்கும்.

4. பின் வருமான வரியை செலுத்த வேண்டும்.

5. வருமான வரியை செலுத்தியவுடன் உடனடியாக அதற்கான ரசீது அதாவது கவுன்டர்ஃபாயில், சிஐஎன்-னோடு (சலான் ஐடன்டிபிகேஷன் நம்பர்) திரையில் வரும்.

6. சிஐஎன்- எண்ணை வரி தாக்கல் செய்யும்போது குறிப்பிட வேண்டும். கவுன்டர்ஃபாயிலை பிரிண்ட் செய்து கொள்ள வேண்டும் மேலும் கம்யூட்டரில் சேவ் செய்து வைத்துக் கொள்ளலாம்.

7. நாம் செலுத்திய தொகை டாக்ஸ் இன்பர்மேசன் நெட்வொர்க்கை சேர்ந்து விட்டதா என்பதை சரிபார்த்துக் கொள்ள வேண்டும்.

Income Tax Return Filing in Tamilnadu

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How to File Annual Return GSTR-9 for Fy 2017-18

How to File Annual Return GSTR-9 for Fy 2017-18

The much-awaited GSTR – 9 i.e. Annual Return* for FY 2017-18 is now enabled for filing at the GST Portal (WWW.GST.GOV.IN)

ITC figures are getting auto-populated. Also, a summary of GSTR-1 and GSTR-3B is allowed to be downloaded in PDF format.

Also, “NIL” GSTR-9 RETURN can be filed, if you have
  • Not made any outward supply (commonly known as a sale); AND
  • Not received any inward supplies (commonly known as purchase) of goods/services; AND
  • No liability of any kind; AND
  • Not claiming any Credit during the Financial Year; AND
  • Not received any order creating demand; AND
  • Not claimed any refund.
during the Financial Year

|Read Also: Filing Process of Annual Return under GST (GSTR-9, 9A, & 9C)

2.GSTR-9 can be filed online. It can also be prepared on Offline Tool and then uploaded on the Portal and filed.

3.Annual return in form GSTR-9 is required to be filed by every taxpayer registered as normal taxpayer during the relevant financial year.

4.All applicable statements in Forms GSTR-1 and returns in Form GSTR 3B of the financial year shall have been filed before filing GSTR-9.

Important Note:-

  1. Annual return in Form GSTR-9 once filed cannot be revised.
  2. Computation of ITC based on GSTR-2A has been auto-populated by the System based on GSTR-1 filed by your corresponding suppliers up to 28-02-2019 . Next auto-updating of GSTR-2A will be carried on 31-03-2019. If you have some missing credits in GSTR-2A, you may like to wait till next update.

How to Prepare Online:-

Steps to be taken:

  • Click on ‘Prepare Online’;
  • Select from the questionnaire page, whether you wish to file NIL Annual return;
  • You may download the draft system generated GSTR-9, a summary of GSTR-1 and summary of GSTR-3B from GSTR-9 dashboard for your reference;
  • If the number of records/lines is less than or equal to 500 records per table (Table 17 and Table 18), then you may use this facility;
  • Fill in the details in different tables and click on ‘Compute Liabilities’; and
  • Click on ‘Proceed to file’ and ‘File GSTR-9’ with DSC/EVC.
  • Additional liability, if any declared in this return can be paid through Form GST DRC-03 by selecting ‘Annual Return’ from the dropdown in the said form. Such liability can be paid only through cash.

Prepare Offline:-

If the number of records/lines either in Table-17 or Table-18 are more than 500 records per table, then you can prepare your return by using the offline utility only and the same can be subsequently uploaded on Common Portal.

You can download the GSTR-9 offline tool from the ‘Downloads’ section in the pre-login page on the portal and installed it on your computer.

  • Click on ‘Prepare Offline’;
  • Click on ‘Download’ to download auto-drafted GSTR-9 details, if any;
  • Follow instructions in ‘GSTR-9 offline tool’ to add details and generate JSON file for upload; and
  • Click on ‘Upload’ to upload JSON file and file the return with help of instruction available on GSTR-9 dashboard.

File GSTR-9 with SAVE MY GST

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Advisory to GST Taxpayers on Invoice Series for FY 2019-2020

Advisory to GST Taxpayers on Invoice Series for FY 2019-2020

Attention of all taxpayers is invited to Rule 46 (b) of the CGST Rules 2017, which specifies that the tax invoice issued by a registered person should have a consecutive serial number, not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year.

|Read Also: Simplified GST Return Formats – Form Sahaj and Sugam, July 2018

This rule implies that with the start of the new financial year 2019-20 (w.e.f. 01/04/2019), a new invoice series, unique for the financial year is to be started by the GST taxpayers. A similar provision is there in Rule 49 of the CGST Rules 2017, in respect of the issue of Bill of Supply by registered taxpayers availing Composition Scheme or supplying exempted goods or services or both.

If the provisions of Rule 46 or Rule 49 are not adhered to, apart from being a compliance issue, taxpayers may face problem while generating E-Way Bill on E-way bill system or furnishing their Form GSTR 1 or for applying for a refund on GST Portal. It is, therefore, necessary that suitable modification may be made by the taxpayers in this regard in their invoices or bill of supply, to avoid any inconvenience in the future.

Best GST Filing Centre in Tamilnadu

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Online E-Registration of Rent Agreement Rules – Chennai

Online E-Registration of Rent Agreement Rules – Chennai

As per the official notification of rules pertaining to the Tamil Nadu Regulation of Rights and Responsibilities of Landlords and Tenants Act 2017, the government has developed a portal (www.tenancy.tn.gov.in) and will generate tenancy registration numbers for each agreement between a landlord and tenant. The rule comes into force with effect on and from the 22nd day of February 2019.

 

Making of an application and timelines to be followed for registration of tenancy agreement.

 

(1)Every tenancy agreement shall be registered with the Rent Authority.

(2) Every tenancy agreement entered into between the parties after the commencement of the Act shall be
registered with the Rent Authority within ninety days from the date of execution of such an agreement.

(3) Every tenancy agreement to be entered into, as required in sub-section (2) of section 4 of the Act shall be
registered with the Rent Authority within ninety days from the date of execution of such tenancy agreement.

(4) Every tenancy agreement in writing already entered into before the commencement of the Act shall be
registered with the Rent Authority within ninety days from the date of publication of these rules in the Tamil Nadu
Government Gazette.

(5) The Rent Authority shall, upon receipt of the application in the form specified in the First Schedule to the Act,
verify the name, identity and address of the parties and register the tenancy agreement and grant Tenancy Registration Number (“T.R. No.”) within thirty days from the date of submission of such application.

(6) The Rent Authority shall upload the name of the parties, details of the premises and tenure of the tenancy
in Form I on its website within fifteen days from the date of registration

Deposit of rent with the Rent Authority

(1) Where the landlord does not accept any rent and other charges payable or refuses to give a receipt for the rent and the charges tendered by the tenant, the rent and other charges shall be sent to the landlord by the tenant by way of postal money order or demand draft or cheque or Real Time Gross Settlement or National Electronic Funds Transfer or any other electronic mode of payment as may be recognized by the Reserve Bank of India for two months consecutively.

(2) If the landlord does not accept the rent and other charges within the said period then, the tenant shall
deposit such rent and charges with the Rent Authority.

Intimation of expiry or earlier termination of tenancy.

 

(1) In the event of expiry or earlier termination of tenancy, the parties shall inform the same to the Rent Authority in Form II, within fifteen days from the date of expiry or termination of tenancy.

(2) On the basis of information obtained in Form II received under sub-rule (1), the Rent Authority shall update
Form I on the website to record such expiry or termination of tenancy, as the case may be, within fifteen days from the date of receipt of communication of such expiry or termination, as the case may be.

Permission of the Rent Court for recovery of possession for occupation

 

A landlord who has recovered possession of any premises from the tenant under clause (g) of sub-section (2) of section 21, shall obtain the permission of the Rent Court by making an application in Form III, before resorting to re-let whole or part of the premises within three years from the date of obtaining such possession.

Rate of interest payable by the Tenant and the Landlord.

 

(1) Save as otherwise provided in the tenancy agreement, the rate of interest payable by the tenant to the landlord on the arrears of rent payable and other charges payable shall be at the rate of eight per cent (8%) per annum.

(2) If any default is made by the landlord in making any refund as required by sub-section (1) of section 24, the landlord shall pay an interest at the rate of eight percent (8%) per annum on the amount which he has omitted
or failed to refund.

Procedure to be followed for making application before the Rent Authority

 

(1) An application made to the Rent Authority under section 9, 14, 15 or 20 of the Act shall be made by the applicant in person or by the agent in Form IV accompanied by affidavits and documents, if any.

(2) On receipt of the application, the Rent Authority shall issue notice requiring the opposite party to file his reply
statement, if any, within fifteen days of the service of notice as to why the relief prayed for should not be granted: Provided that where the opposite party fails to file the reply statement within the said period of fifteen days, he shall be allowed to file the same within such further period as may be specified by the Rent Authority, for reasons to be recorded in writing, but which shall not be later than thirty days from the date of service of notice.

(3) Every notice served by the Rent Authority on the Opposite Party shall be accompanied by a copy of the
Application

Procedure to be followed by the Rent Authority in adjudication

 

(1) The Rent Authority shall be guided by the principles of natural justice in adjudicating the application filed before it and shall follow the procedures given below:–

(a) the Rent Authority shall issue notice to the opposite party, accompanied by copies of application, affidavits
and documents;

(b) the opposite party shall file a reply accompanied by affidavits and documents, if any, after serving a copy
of the same to the applicant;

(c) the applicant may file a rejoinder, if any, after serving the copy to the opposite party; and

(d) the Rent Authority shall then fix a date of hearing and may hold such summary inquiry as it deems
necessary.

(2) In every application filed before the Rent Authority, the evidence of a witness shall be given by affidavit.
However, where it appears to the Rent Authority that it is necessary in the interest of justice to call a witness for
examination or cross-examination, it may order such witness to be produced for examination or cross-examination.

(3) For the purposes of holding an inquiry or discharging any duty under the Act, the Rent Authority may,—

(a) after giving not less than twenty-four hours notice in writing, enter and inspect or authorise any officer
subordinate to him to enter and inspect, any premises at any time between 7.00 A.M. to 8.00 P.M.;

(b) by written order, require any person to produce for its inspection such books or other documents relevant
to the inquiry, at such time and at such place as may be specified in the order.

(4) The Rent Authority may, if it thinks fit, appoint one or more person having special knowledge of the matter
under consideration as assessor or valuer to advise it in the proceeding before it.

(5) The Rent Authority may, at any stage of a proceeding, allow either party to alter or amend his pleadings
in such manner and at such time as it may deem just. All such alterations or amendments as may be necessary shall be made for the purpose of determining the question in dispute between the parties.

(6) The Rent Authority shall not ordinarily allow more than three adjournments at the request of a party throughout the proceedings and in case it decides to do so, it shall record the reasons for the same in writing and order the party requesting adjournment to pay reasonable cost.

(7) The Rent Authority shall decide and dispose of every application filed before it within ninety days from the
date of filing of application by the applicant.

(8) The Rent Authority may set aside an order passed exparte if the aggrieved party files an application and
satisfies it that notice was not duly served or that he was prevented by any sufficient cause from appearing when the case was called for hearing.

(9) Any clerical or arithmetical mistake in any order passed by the Rent Authority or any error arising out of
any accidental omission may, at any time, be corrected by it on an application received by it in this behalf from any of the parties or otherwise.

(10) The Rent Authority may exercise the powers of a Judicial Magistrate for the recovery of the fine under the
provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(11) The Rent Authority may, for sufficient reason, direct that any document or book produced before it in any
proceeding, to be impounded and kept in the custody of an officer under it for such period for reasons to be recorded in writing and subject to such conditions, as it may impose.

Procedure to be followed for making application before the Rent Court

Any application under sub-section (2) of Section 21 shall be made to the Rent Court by the applicant or by the agent in Form V.

Appeal before the Rent Court

 

Any appeal to the Rent Court under sub-section (1) of section 33 shall be made by the appellant or by the agent in Form VI.

Appeal before the Rent Tribunal

 

(1) Every appeal shall be made by the appellant or by his agent to the Rent Tribunal in Form VII.

(2) Every appeal shall be accompanied by a Memorandum setting forth concisely under distinct heads, the
grounds of appeal, without any narration and such grounds shall be numbered consecutively.

(3) Each Memorandum shall be accompanied by the certified copy of the order of the Rent Court appealed
against and such other documents as may be required to support grounds of objection mentioned in the Memorandum.

(4) When an appeal is presented after the expiry of period of limitation as specified in the Act, the Memorandum
shall be accompanied by an application supported by an affidavit setting forth the fact on which appellant relies to satisfy the Rent Tribunal that he has sufficient cause for not preferring an appeal within the period of limitation.

(5) The appellant shall submit necessary copies of the Memorandum to the Rent Tribunal for official purposes.

(6) On the date of hearing or any other day to which hearing may be adjourned, it shall be obligatory for the
parties or their agents to appear before the Rent Tribunal. If appellant or his agent fails to appear on such date, the Rent Tribunal may, in its discretion, either dismiss the appeal or decide it on the merits of the case. If respondent or agent fails to appear on such date, the Rent Tribunal shall proceed ex-parte and shall decide the appeal on its merits.

(7) The appellant shall not, except by leave of the Rent Tribunal, urge or be heard in support of any ground
of objections not set-forth in the Memorandum but the Rent Tribunal, in deciding the appeal shall not confine to the grounds of objection set-forth in the Memorandum or taken by leave of the Rent Tribunal under this Rule:
Provided that the Rent Tribunal shall not rest its decision on any other grounds other than those specified unless
the party who may be affected thereby, has been given at least one opportunity of being heard by the Rent Tribunal.

(8) The Rent Tribunal may, on such terms as it may think fit and at any stage, adjourn the hearing of appeal,
but not more than one adjournment shall ordinarily be given and the appeal should be

FAQs

When did the Act come into force?

The rule comes into force with effect on and from the 22nd day of February 2019

Does the Act cover both residential and commercial tenancies?

Yes, the Act covers both residential and commercial tenancies; including the use of premises for educational use but does not include the premises registered under the Factories Act, 1948.

Pursuant to notification of this law, can there be a tenancy without an agreement in writing?

As per Section 4 of the Act, all tenancies shall be effected by way of an agreement in writing.

What is the timeline for the registration of tenancy agreements executed after commencement of the Act?

The tenancy agreements executed subsequent to the commencement of the Act shall be registered with the Rent Authority within 90 days from the date of such execution.

When the registration is required for tenancies executed prior to the commencement of this Act?

Yes, the tenancy agreements executed prior to enactment of this law has to be mandatorily registered with the Rent Authority within 90 days as prescribed in Rule [sub rule 4 of Rule 3] of TNRRR Rules.

What would be the status of a tenancy created without a written contract prior to enactment of this law?

In respect of oral tenancies created before the commencement of the Act, the parties shall reduce the terms of the tenancy in writing within 90 days from the date of notification 4 of the Act. Prescribed under section 4. Consequently, the tenancy agreement has to be registered with the Rent Authority within 90 days from the date of such execution.

What would be the status of a tenancy created without a written contract prior to enactment of this law?

In respect of oral tenancies created before the commencement of the Act, the parties shall reduce the terms of the tenancy in writing within 90 days from the date of notification 4 of the Act. Prescribed under section 4. Consequently, the tenancy agreement has to be registered with the Rent Authority within 90 days from the date of such execution.

Whether tenancy agreement for a term less than 12 months is required to be registered under this tenancy law?

Yes, all tenancy agreements have to be registered with the Rent Authority, irrespective of the term of the tenancy.

Whether sub-lease is required to be registered under the law?

Yes, sub-lease is treated as an agreement for tenancy and is required to be independently registered under Section 4 of the Act.

When the registration is required under this law for tenancy agreements duly registered with the jurisdictional Sub-Registrar under ‘The Registration Act, 1908’?

Yes, the registration required under the Act is independent of the registration of the tenancy agreement with the jurisdictional Sub-Registrar under ‘The Registration Act, 1908’

What would be the consequences of non-registration of tenancy agreement with the Rent Authority?

As per Section 4-A of the Act, if the tenancy agreement is not registered with the Rent Authority, then the agreement shall not affect any immovable property comprised therein, or confer any power to adopt, or be received as evidence of any transaction affecting such property or conferring any right.

Who can apply for registration of the tenancy agreement with the Rent Authority?

The Application can be applied by the landlord/tenant/property manager (if duly appointed). However, the applicant has to duly fill in the details including the corresponding address and contact numbers of the other party/ies.

What is the procedure to be followed for registeringthe tenancy agreement?

The application for registration can be applied online at [ ]. Upon scrutiny of the application, the Rent Authority shall notify the applicant for presenting the tenancy agreement with supporting documents for verification. Upon verification of the tenancy agreement, the Rent Authority shall issue the certificate for registration of tenancy agreement.

What is the fee applicable for the registration of tenancy agreement?

As on date, there is no fee prescribed for the registration of the tenancy agreement. However, a service charge of Rs. [ ] is levied by the service provider for providing the online registration service.

What is the stamp duty applicable on tenancy agreement?

As per Article 35 of the Indian Stamp Act, 1899 [Amended vide Tamil Nadu Act 31 of 2004], the stamp duty payable on the tenancy agreement, including a sub-lease agreement shall be as provided in the table here in below: 
a. Where the period of tenancy/lease is below thirty years One rupee for every Rs.100 or part thereof of the amount of rent, fine, premium or advance, if any, payable;
b. Where the period of tenancy/lease is thirty years and above upto ninety-nine years Four rupees for every Rs.100 or part thereof of the amount of rent, fine, premium or advance, if any, payable;
c. Where the period of tenancy/lease is above ninety-nine years Seven rupees for every Rs.100 or part thereof of the amount of rent, fine, premium or advance, if any, payable:
Provided that in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed twenty rupees.

Whether stamp duty has to be paid for a tenancy agreement executed for a term less than 12 months?

Yes, all tenancy agreements are to be stamped as per Article 35 of the Indian Stamp Act, 1899.

Kindly clarify what constitutes ‘Aggregate Rent Payable’ in the application for registration of tenancy?

The ‘Aggregate Rent Payable’ shall be the total sum of the rent, fine, premium or advance (if any) payable under the tenancy agreement.

Should the expiry/termination of the tenancy agreement be reported to the Rent Authority?

Yes, as per Rule [5] of TNRRR Rules, the parties shall inform the expiry or termination of tenancy agreement in the prescribed form to the Rent Authority within 15 days from the date of such expiry or termination.

Whether renewal of the tenancy requires fresh registration?

Yes. The agreement for renewal of tenancy shall be treated as a new tenancy agreement and hence, it is required to be registered with the Rent Authorityas prescribed under Section 4.

What would be status of the litigations pending under the provisions of repealed Tamil Nadu Buildings (Lease and Rent Control) Act, 1960?

The proceedings pending under the provisions of Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 shall be continued and disposed of in accordance with the provisions of the said Act. However, the plaintiff, shall be entitled to withdraw any suit or appeal or any other proceeding pending under the repealed Act within a period of 180 days of coming into force of this Act, with liberty to file fresh application in respect of the subject matter of such suit or appeal or any other proceeding under and in accordance with the provisions of this Act, and for the purposes of limitation, such application if it is filed within a period of 270 days from the commencement of this Act be deemed to have been filed on the date of filing of the suit which was withdrawn and in case of withdrawal of appeal or other proceedings on the date on which the suit was filed out of which such appeal or proceeding originated prescribed under section 47 of the TNRRRL Tenancy Act,2017.

Does the Act cover ‘Leave & License’ or ‘License’agreements?

Registration under this Act is mandated for tenancy/lease agreements. Even if the agreement is titled‘license’ or ‘leave & license’,if the terms of the agreement creates any right in the immovable property, then such agreement has to be registered under this Act. The ‘terms’ of the contract will determine the nature of the agreement not the ‘title’ given to such contract.

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Online Registration of Tenancy/Rental Agreement Rules in Tamilnadu

Online Registration of Tenancy/Rental Agreement Rules in Tamilnadu

As per the official notification of rules pertaining to the Tamil Nadu Regulation of Rights and Responsibilities of Landlords and Tenants Act 2017, the government has developed a portal (www.tenancy.tn.gov.in) and will generate tenancy registration numbers for each agreement between a landlord and tenant. The rule comes into force with effect on and from the 22nd day of February 2019.

|Read Also: How to Register on www.tenancy.tn.gov.in – TNHUD

 

Making of an application and timelines to be followed for registration of tenancy agreement.

 

(1)Every tenancy agreement shall be registered with the Rent Authority.

(2) Every tenancy agreement entered into between the parties after the commencement of the Act shall be
registered with the Rent Authority within ninety days from the date of execution of such an agreement.

(3) Every tenancy agreement to be entered into, as required in sub-section (2) of section 4 of the Act shall be
registered with the Rent Authority within ninety days from the date of execution of such tenancy agreement.

(4) Every tenancy agreement in writing already entered into before the commencement of the Act shall be
registered with the Rent Authority within ninety days from the date of publication of these rules in the Tamil Nadu
Government Gazette.

(5) The Rent Authority shall, upon receipt of the application in the form specified in the First Schedule to the Act,
verify the name, identity and address of the parties and register the tenancy agreement and grant Tenancy Registration Number (“T.R. No.”) within thirty days from the date of submission of such application.

(6) The Rent Authority shall upload the name of the parties, details of the premises and tenure of the tenancy
in Form I on its website within fifteen days from the date of registration

Contact Details:-

Housing and Urban Development Department
Secretariat, Chennai 600 009.

Help Desk

Email : [email protected]
Landline No: 044 25673341

Deposit of rent with the Rent Authority

(1) Where the landlord does not accept any rent and other charges payable or refuses to give a receipt for the rent and the charges tendered by the tenant, the rent and other charges shall be sent to the landlord by the tenant by way of postal money order or demand draft or cheque or Real Time Gross Settlement or National Electronic Funds Transfer or any other electronic mode of payment as may be recognized by the Reserve Bank of India for two months consecutively.

(2) If the landlord does not accept the rent and other charges within the said period then, the tenant shall
deposit such rent and charges with the Rent Authority.

Intimation of expiry or earlier termination of tenancy.

 

(1) In the event of expiry or earlier termination of tenancy, the parties shall inform the same to the Rent Authority in Form II, within fifteen days from the date of expiry or termination of tenancy.

(2) On the basis of information obtained in Form II received under sub-rule (1), the Rent Authority shall update
Form I on the website to record such expiry or termination of tenancy, as the case may be, within fifteen days from the date of receipt of communication of such expiry or termination, as the case may be.

Permission of the Rent Court for recovery of possession for occupation

 

A landlord who has recovered possession of any premises from the tenant under clause (g) of sub-section (2) of section 21, shall obtain the permission of the Rent Court by making an application in Form III, before resorting to re-let whole or part of the premises within three years from the date of obtaining such possession.

Rate of interest payable by the Tenant and the Landlord.

 

(1) Save as otherwise provided in the tenancy agreement, the rate of interest payable by the tenant to the landlord on the arrears of rent payable and other charges payable shall be at the rate of eight per cent (8%) per annum.

(2) If any default is made by the landlord in making any refund as required by sub-section (1) of section 24, the landlord shall pay an interest at the rate of eight percent (8%) per annum on the amount which he has omitted
or failed to refund.

Procedure to be followed for making application before the Rent Authority

 

(1) An application made to the Rent Authority under section 9, 14, 15 or 20 of the Act shall be made by the applicant in person or by the agent in Form IV accompanied by affidavits and documents, if any.

(2) On receipt of the application, the Rent Authority shall issue notice requiring the opposite party to file his reply
statement, if any, within fifteen days of the service of notice as to why the relief prayed for should not be granted: Provided that where the opposite party fails to file the reply statement within the said period of fifteen days, he shall be allowed to file the same within such further period as may be specified by the Rent Authority, for reasons to be recorded in writing, but which shall not be later than thirty days from the date of service of notice.

(3) Every notice served by the Rent Authority on the Opposite Party shall be accompanied by a copy of the
Application

Procedure to be followed by the Rent Authority in adjudication

 

(1) The Rent Authority shall be guided by the principles of natural justice in adjudicating the application filed before it and shall follow the procedures given below:–

(a) the Rent Authority shall issue notice to the opposite party, accompanied by copies of application, affidavits
and documents;

(b) the opposite party shall file a reply accompanied by affidavits and documents, if any, after serving a copy
of the same to the applicant;

(c) the applicant may file a rejoinder, if any, after serving the copy to the opposite party; and

(d) the Rent Authority shall then fix a date of hearing and may hold such summary inquiry as it deems
necessary.

(2) In every application filed before the Rent Authority, the evidence of a witness shall be given by affidavit.
However, where it appears to the Rent Authority that it is necessary in the interest of justice to call a witness for
examination or cross-examination, it may order such witness to be produced for examination or cross-examination.

(3) For the purposes of holding an inquiry or discharging any duty under the Act, the Rent Authority may,—

(a) after giving not less than twenty-four hours notice in writing, enter and inspect or authorise any officer
subordinate to him to enter and inspect, any premises at any time between 7.00 A.M. to 8.00 P.M.;

(b) by written order, require any person to produce for its inspection such books or other documents relevant
to the inquiry, at such time and at such place as may be specified in the order.

(4) The Rent Authority may, if it thinks fit, appoint one or more person having special knowledge of the matter
under consideration as assessor or valuer to advise it in the proceeding before it.

(5) The Rent Authority may, at any stage of a proceeding, allow either party to alter or amend his pleadings
in such manner and at such time as it may deem just. All such alterations or amendments as may be necessary shall be made for the purpose of determining the question in dispute between the parties.

(6) The Rent Authority shall not ordinarily allow more than three adjournments at the request of a party throughout the proceedings and in case it decides to do so, it shall record the reasons for the same in writing and order the party requesting adjournment to pay reasonable cost.

(7) The Rent Authority shall decide and dispose of every application filed before it within ninety days from the
date of filing of application by the applicant.

(8) The Rent Authority may set aside an order passed exparte if the aggrieved party files an application and
satisfies it that notice was not duly served or that he was prevented by any sufficient cause from appearing when the case was called for hearing.

(9) Any clerical or arithmetical mistake in any order passed by the Rent Authority or any error arising out of
any accidental omission may, at any time, be corrected by it on an application received by it in this behalf from any of the parties or otherwise.

(10) The Rent Authority may exercise the powers of a Judicial Magistrate for the recovery of the fine under the
provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(11) The Rent Authority may, for sufficient reason, direct that any document or book produced before it in any
proceeding, to be impounded and kept in the custody of an officer under it for such period for reasons to be recorded in writing and subject to such conditions, as it may impose.

Procedure to be followed for making application before the Rent Court

Any application under sub-section (2) of Section 21 shall be made to the Rent Court by the applicant or by the agent in Form V.

Appeal before the Rent Court

 

Any appeal to the Rent Court under sub-section (1) of section 33 shall be made by the appellant or by the agent in Form VI.

Appeal before the Rent Tribunal

 

(1) Every appeal shall be made by the appellant or by his agent to the Rent Tribunal in Form VII.

(2) Every appeal shall be accompanied by a Memorandum setting forth concisely under distinct heads, the
grounds of appeal, without any narration and such grounds shall be numbered consecutively.

(3) Each Memorandum shall be accompanied by the certified copy of the order of the Rent Court appealed
against and such other documents as may be required to support grounds of objection mentioned in the Memorandum.

(4) When an appeal is presented after the expiry of period of limitation as specified in the Act, the Memorandum
shall be accompanied by an application supported by an affidavit setting forth the fact on which appellant relies to satisfy the Rent Tribunal that he has sufficient cause for not preferring an appeal within the period of limitation.

(5) The appellant shall submit necessary copies of the Memorandum to the Rent Tribunal for official purposes.

(6) On the date of hearing or any other day to which hearing may be adjourned, it shall be obligatory for the
parties or their agents to appear before the Rent Tribunal. If appellant or his agent fails to appear on such date, the Rent Tribunal may, in its discretion, either dismiss the appeal or decide it on the merits of the case. If respondent or agent fails to appear on such date, the Rent Tribunal shall proceed ex-parte and shall decide the appeal on its merits.

(7) The appellant shall not, except by leave of the Rent Tribunal, urge or be heard in support of any ground
of objections not set-forth in the Memorandum but the Rent Tribunal, in deciding the appeal shall not confine to the grounds of objection set-forth in the Memorandum or taken by leave of the Rent Tribunal under this Rule:
Provided that the Rent Tribunal shall not rest its decision on any other grounds other than those specified unless
the party who may be affected thereby, has been given at least one opportunity of being heard by the Rent Tribunal.

(8) The Rent Tribunal may, on such terms as it may think fit and at any stage, adjourn the hearing of appeal,
but not more than one adjournment shall ordinarily be given and the appeal should be

FAQs

When did the Act come into force?

The rule comes into force with effect on and from the 22nd day of February 2019

Does the Act cover both residential and commercial tenancies?

Yes, the Act covers both residential and commercial tenancies; including the use of premises for educational use but does not include the premises registered under the Factories Act, 1948.

Pursuant to notification of this law, can there be a tenancy without an agreement in writing?

As per Section 4 of the Act, all tenancies shall be effected by way of an agreement in writing.

What is the timeline for the registration of tenancy agreements executed after commencement of the Act?

The tenancy agreements executed subsequent to the commencement of the Act shall be registered with the Rent Authority within 90 days from the date of such execution.

When the registration is required for tenancies executed prior to the commencement of this Act?

Yes, the tenancy agreements executed prior to enactment of this law has to be mandatorily registered with the Rent Authority within 90 days as prescribed in Rule [sub rule 4 of Rule 3] of TNRRR Rules.

What would be the status of a tenancy created without a written contract prior to enactment of this law?

In respect of oral tenancies created before the commencement of the Act, the parties shall reduce the terms of the tenancy in writing within 90 days from the date of notification 4 of the Act. Prescribed under section 4. Consequently, the tenancy agreement has to be registered with the Rent Authority within 90 days from the date of such execution.

What would be the status of a tenancy created without a written contract prior to enactment of this law?

In respect of oral tenancies created before the commencement of the Act, the parties shall reduce the terms of the tenancy in writing within 90 days from the date of notification 4 of the Act. Prescribed under section 4. Consequently, the tenancy agreement has to be registered with the Rent Authority within 90 days from the date of such execution.

Whether tenancy agreement for a term less than 12 months is required to be registered under this tenancy law?

Yes, all tenancy agreements have to be registered with the Rent Authority, irrespective of the term of the tenancy.

Whether sub-lease is required to be registered under the law?

Yes, sub-lease is treated as an agreement for tenancy and is required to be independently registered under Section 4 of the Act.

When the registration is required under this law for tenancy agreements duly registered with the jurisdictional Sub-Registrar under ‘The Registration Act, 1908’?

Yes, the registration required under the Act is independent of the registration of the tenancy agreement with the jurisdictional Sub-Registrar under ‘The Registration Act, 1908’

What would be the consequences of non-registration of tenancy agreement with the Rent Authority?

As per Section 4-A of the Act, if the tenancy agreement is not registered with the Rent Authority, then the agreement shall not affect any immovable property comprised therein, or confer any power to adopt, or be received as evidence of any transaction affecting such property or conferring any right.

Who can apply for registration of the tenancy agreement with the Rent Authority?

The Application can be applied by the landlord/tenant/property manager (if duly appointed). However, the applicant has to duly fill in the details including the corresponding address and contact numbers of the other party/ies.

What is the procedure to be followed for registeringthe tenancy agreement?

The application for registration can be applied online at [ ]. Upon scrutiny of the application, the Rent Authority shall notify the applicant for presenting the tenancy agreement with supporting documents for verification. Upon verification of the tenancy agreement, the Rent Authority shall issue the certificate for registration of tenancy agreement.

What is the fee applicable for the registration of tenancy agreement?

As on date, there is no fee prescribed for the registration of the tenancy agreement. However, a service charge of Rs. [ ] is levied by the service provider for providing the online registration service.

What is the stamp duty applicable on tenancy agreement?

As per Article 35 of the Indian Stamp Act, 1899 [Amended vide Tamil Nadu Act 31 of 2004], the stamp duty payable on the tenancy agreement, including a sub-lease agreement shall be as provided in the table here in below: 
a. Where the period of tenancy/lease is below thirty years One rupee for every Rs.100 or part thereof of the amount of rent, fine, premium or advance, if any, payable;
b. Where the period of tenancy/lease is thirty years and above upto ninety-nine years Four rupees for every Rs.100 or part thereof of the amount of rent, fine, premium or advance, if any, payable;
c. Where the period of tenancy/lease is above ninety-nine years Seven rupees for every Rs.100 or part thereof of the amount of rent, fine, premium or advance, if any, payable:
Provided that in any case when an agreement to lease is stamped with the ad valorem stamp required for a lease and a lease in pursuance of such agreement is subsequently executed, the duty on such lease shall not exceed twenty rupees.

Whether stamp duty has to be paid for a tenancy agreement executed for a term less than 12 months?

Yes, all tenancy agreements are to be stamped as per Article 35 of the Indian Stamp Act, 1899.

Kindly clarify what constitutes ‘Aggregate Rent Payable’ in the application for registration of tenancy?

The ‘Aggregate Rent Payable’ shall be the total sum of the rent, fine, premium or advance (if any) payable under the tenancy agreement.

Should the expiry/termination of the tenancy agreement be reported to the Rent Authority?

Yes, as per Rule [5] of TNRRR Rules, the parties shall inform the expiry or termination of tenancy agreement in the prescribed form to the Rent Authority within 15 days from the date of such expiry or termination.

Whether renewal of the tenancy requires fresh registration?

Yes. The agreement for renewal of tenancy shall be treated as a new tenancy agreement and hence, it is required to be registered with the Rent Authorityas prescribed under Section 4.

What would be status of the litigations pending under the provisions of repealed Tamil Nadu Buildings (Lease and Rent Control) Act, 1960?

The proceedings pending under the provisions of Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 shall be continued and disposed of in accordance with the provisions of the said Act. However, the plaintiff, shall be entitled to withdraw any suit or appeal or any other proceeding pending under the repealed Act within a period of 180 days of coming into force of this Act, with liberty to file fresh application in respect of the subject matter of such suit or appeal or any other proceeding under and in accordance with the provisions of this Act, and for the purposes of limitation, such application if it is filed within a period of 270 days from the commencement of this Act be deemed to have been filed on the date of filing of the suit which was withdrawn and in case of withdrawal of appeal or other proceedings on the date on which the suit was filed out of which such appeal or proceeding originated prescribed under section 47 of the TNRRRL Tenancy Act,2017.

Does the Act cover ‘Leave & License’ or ‘License’agreements?

Registration under this Act is mandated for tenancy/lease agreements. Even if the agreement is titled‘license’ or ‘leave & license’,if the terms of the agreement creates any right in the immovable property, then such agreement has to be registered under this Act. The ‘terms’ of the contract will determine the nature of the agreement not the ‘title’ given to such contract.

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