Section 3(a) in Tamil Nadu Duty on Transfers of Property (in Municipal Areas) Act, 2009
(a)in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (hereinafter referred to as the Stamp Act) as in force for the time being in the State of Tamil Nadu, on every instrument of the description specified below, which relates to immovable property situated within the limits of the municipal area; and
