The Government of Tamil Nadu, on December 16, 2025, issued an amendment to the Tamil Nadu Urban Local Bodies Rules, 2023.
The following has been stated namely: -
• In rule 255, sub-rule (1), in clause (c), in the first proviso, for the word “assessee”, the word shall be substituted with:- “lessee”.
• In rule 256, after sub-rule (4), the following sub-rule shall be inserted, namely:- “(4-A) Any return filed for transfer of property under this sub-rule shall be accompanied by such fee of Rs.500/- (Rupees five hundred only) for residential building and Rs.1000/- (one thousand only) for non-residential building”.
• In rule 258, sub-rule (2), the following expression shall be added, at the end, namely:- “The return shall contain all details of ownership, size of land, plinth area of building, type of construction, nature of use, building permission details, occupancy certificate, date of construction, date of occupation, photograph of property and such other relevant details as may be sought by the Commissioner through the self-assessment system from time to time”.;
• In rule 260, in sub-rule (3), the following expression shall be added at the end, namely:- “and such rectification shall be made by the commissioner within two years as specified in section 98 of the Act.”
[Notification No. SRO A-35(b)/2025]
