Rent & lease agreements
Every tenancy must be registered with the Rent Authority regardless of term (Tamil Nadu Act, 2017) — the 11-month device does not work here. Duty is on the whole term's rent including premium and advance, and the registration fee caps at ₹20,000.
Reference example — ₹25,000/month, 11 months, ₹1,00,000 deposit: duty ≈ ₹2,750 + registration ≈ ₹2,750 = ₹5,500 total.