In the case of any self-occupied residential building singly owned by a man who is sixty-five years or more in age or by a woman irrespective of her age or a physically challenged person as may be defined in the bye-laws, irrespective of age, or jointly owned by any of these categories, 1[2[the Corporation]] may specify a rebate on the building tax not exceeding thirty per cent of the tax due on the covered space of such building up to one hundred square metres of the covered space:
Provided that such rebate shall not be available for more than one residential building within the jurisdiction of the National Capital Territory of Delhi.
Footnotes in the official text
- 1.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
- 2.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).