Section 5(1) in Tamil Nadu Real Estate (Regulation and Development) Rules, 2017
(1)For the purposes of sub-clause (D) of clause (l) of sub-section (2) of section 4 of the Act, the land cost shall be the market value of the land including the costs incurred by the promoter towards the stamp duty and the registration fees for acquiring ownership over the land either for freehold or leasehold
