This discussion clarifies stamp duty and registration charges for Dhana Pathram (transfer without consideration) in Tamil Nadu. It addresses the claim that a 1% charge applies for blood relatives like a mother, while a 7% charge applies for a grandson like Siva. The general rule is confirmed: settlement deeds for close family members (spouse, children, grandchildren) are charged at 1%, whereas for others, the rate is 7%. Therefore, the mother's claim regarding the 1% rate for herself is likely true, while the 7% rate for Siva is also correct if he is not considered a direct beneficiary under the 1% concession.