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CHAPTER VIII TAXATION · Miscellaneous provisions relating to taxation

Section 177: General power of exemption

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).

1[2[The Corporation]] may, by resolution passed in this behalf, exempt either wholly or in part from the payment of any tax levied under this Act, any class of persons or any class of property or goods.

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).