In the event that the registrant claims that he or she registers the UDS but does not carry out construction work, the registrar will inspect the property prior to registration. The new rule would not apply to construction contracts concluded before October 1. According to the provisions of the law, the construction contract is registered with a stamp and registration duty of 2 per cent on the value of the contract it had. Who must bear the stamp duty and registration fees while opposing the construction contract. With 4 per cent registration fee and 7 per cent stamp duty, Tamil Nadu levies one of the highest registration and stamp fees among Indian states. It is important to register the construction contract at the same time as the deed of sale of the total share of the State. Registration of construction contracts between owners and buyers of new housing has become mandatory in Tamilnadu with effect from 1 October 2013. Previously, it was not mandatory to register the construction contract when buying a new home. Buyers registered only the undivided share of land (UDS) and paid a royalty of 8% of the consideration mentioned in the agreement. . .