Where any vacant land is exempted from property tax under any law for the time being in force, the annual value of any building erected on such land, which is in existence for more than one year and is not entitled to any exemption from such tax under this Act or any other law for the time being in force, shall be determined in accordance with the provisions of this Act.
CHAPTER VIII TAXATION · Property tax
Section 64G: Determination of annual value of building where land is exempted from 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).