Law Maker

CHAPTER VIII TAXATION · Property tax

Section 61B: Rebate for certain categories

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).

In the case of any self-occupied residential building, singly owned by such persons as may be specified by the bye-laws, the Council 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 New Delhi.