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CHAPTER VIII TAXATION · Property tax

Section 61A: Building 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[For any building, the building tax shall be equal to the rate of building tax as may be specified by the Council under section 61D multiplied by the annual value of the covered space of building determined under sub-section (1) of section 64F or section 64G.

Footnotes in the official text

  1. 1.Ins. by s. 2 and Sch. ibid. (w.e.f. 15-05-2026).