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Tuesday, January 27, 2026

NEWS TODAY 27.01.2026

Patta transfer: officials asked to digitally process applications

Dennis S. Jesudasan

CHENNAI. 27.01.2026

The Director of Survey and Settlement has instructed the Collectors and the Assistant Directors of Survey and Land Records not to process manual note files and not to manually approve sub-division statements by Tahsildars.

Instead, they must electronically process applications for online patta transfer for land involving sub-division, not involving sub-division in the rural, urban, and natham formats.

“It is reiterated through this circular that all the processing of OPT-ISD, NISD in Rural, Urban and Natham formats shall be electronically processed using user-logins, and manual note file, sketch, sub-division statement need not be prepared by Survey and Revenue officials during the processing of OPT applications,” the Director said recently.

Earlier, at a meeting of the Assistant Directors of Survey and Land Records, the Director of Survey and Settlement instructed taluk officials not to process manual note files and approve sub-division statements by Tahsildars.

Since December last, the service of Collabland and Tamil Nilam for rural areas has been integrated across the State, except in Chengalpattu, Kancheepuram, Ranipet, and Tiruvallur districts. Only one taluk each has been integrated in these districts. Online patta transfer is operational across Tamil Nadu in rural, urban, and natham formats, and the patta transfer files are being electronically processed with user-logins. Village Administrative Officers and Zonal Deputy Tahsildars process cases of land not involving sub-division, and firka surveyor, Tahsildar, and other officials process applications for land involving sub-division.

In October 2015, the Director of Survey and Settlement directed that the firka surveyor do the field work and prepare the sub-division sketch as well as a draft sub-division statement within the sketch itself. The manual application from the applicant, manual note file, and manual approval of the sub-division statement by Tahsildars were not required since they were done electronically.

5 tax mistakes new retirees should avoid

These can increase your tax liability and lead to penalties as well

Riju.Mehta@timesofindia.com 27.01.2026

Many people assume that once they retire, tax complications will reduce just because they stop earning a salary. It’s a mistake that can not only prove expensive, but also land one in legal problems.

“This is when the salary income stops and multiple retirement-linked income streams begin. Many tax mistakes arise not due to evasion, but lack of awareness about the changed reporting requirements,” says Sudhir Kaushik, CEO, TaxSpanner.com.

MISTAKE #1: Not filing tax returns Even if your pension and income from other sources are below the taxable limit, it is best to file returns. “Banks and other institutions deduct TDS on interest and other payments, and returns must be filed to claim refunds if total income is below the exemption limit,” says Raj Lakhotia, Managing Partner, LABH & Associates. Filing returns is mandatory for senior citizens if total income exceeds the basic exemption limit.

MISTAKE #2: Ignorance about taxation of retiral benefits “One of the most common misconceptions is that all receipts or withdrawals from retirement funds are tax-free,” says Kuldip Kumar, Partner, Mainstay Tax Advisors. However, gratuity is not fully exempt for non-government employees, while the interest accrued on EPF (Employees’ Provident Fund) balance after one quits work is taxable. Similarly, the monthly annuity income received from the NPS (National Pension System) is taxable.

MISTAKE #3: Not reporting all income sources Under-reporting or misreporting income can lead to heavy penalties and fines. Some of the income sources retirees forget include deferred employment-related income, such as stock-based compensation and bonus payouts, as well as pension receipts. Penalties are higher where the unreported income relates to a foreign asset. The post-retirement income earned from parttime or short-term engagements, including consultancy assignments, honorarium as well as freelance work, is also often overlooked by retirees.

MISTAKE #4: Not submitting Form 15H for TDS exemption Not revising the instructions for tax deducted at source (TDS) once the salary stops and pension or interest income starts is a common mistake. Failure to submit Form 15H, which results in unnecessary TDS, is another. Form 15H is a self-declaration for senior citizens above the age of 60, submitted to the bank or a financial institution, to prevent TDS deduction on interest income when the total income is below the taxable limit. It is to be submitted to each institution separately at the start of every financial year in April.

MISTAKE #5: Not availing of senior citizen benefits At 60, your tax status and the exemptions available to you change. You should check if you want to opt for the old or new income tax regime as only the former has most exemptions. Seniors above 60 get a higher deduction of Rs 50,000 for medical insurance premium under Section 80D, and of Rs 50,000 under Section 80TTB on interest from savings accounts, FDs, and recurring deposits. Their basic exemption limit also rises to Rs 3 lakh (above 60) and Rs 5 lakh (above 80) in old regime, and Rs 4 lakh in new regime.