Law Maker

CHAPTER VIII TAXATION · Property taxes

Section 114A: Building tax

The Delhi Municipal Corporation Act, 1957

How current this text is

Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 15 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).

For any building, the building tax shall be equal to the rate of building tax as may be prescribed by 1[2[a Corporation]] under section 114D multiplied by the annual value of the covered space of building determined under sub-section (1) of section 116E or section 116F.

Footnotes in the official text

  1. 1.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
  2. 2.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).