CHAPTER VIII TAXATION · Property tax

Section 61: Components of property tax

The New Delhi Municipal Council Act, 1994

How current this text is

Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 31 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).

¹[Save as otherwise provided in this Act, the property tax shall be levied on lands and buildings in New Delhi and shall consist of the following, namely:––

(a) a building tax; and

(b) a vacant land tax.]

Footnotes in the official text

1.Subs. by Act 8 of 2026, s. 2 and Sch. for s. 61 (w.e.f. 15-05-2026).