Master plan of Delhi MPD 2021 stands notified vide S.O 141 dated 07th Feb’ 2007.
Property Tax in Delhi:
Source: Municipal Corporation of Delhi
The following property categories are entitled for Property Tax Rebate
S.No. Category Rebate (%age)
1. Sr. Citizens 30%
2. Women Owned 30%
3. Physically Challenged 30%
4. Ex-Servicemen 30%
5. Village Abadi 30%
6. DDA Residential 10%
7. Group Housing Flats 20%
* The Rebate is automatically calculated for Village Abadi, DDA Residential and Group Housing Properties.
Conditions for Rebate entitlement are:
a. Rebate is applied for a maximum of 200 Sq Mtrs of Total Covered/Build-up area.
b. Occupancy Factor/Use should be Residential
c. Use Factor should be Self used ( non-rented)
d. In case of Joint Owners, the rebate will be applied to the property share of owners who are under Rebate Category.
The following property categories are entitled for Property Tax Exemption
1. Agricultural – Sec 115 (1) (i)
2. Vacant Land or Building in Village abadi occupied for residential purpose by any original Owner or legal heir up to 200 Sq. Mtrs of covered space (on pro-rata base)
3. Exclusively used for public worship – Sec 115 (1) (iii)
4. Used for Public Charity – Sec. 115 (1) (iv)
5. Land and Building exclusively used for burial / cremation ground (1) (v)
6. Heritage lands and buildings – Sec. 115 (1) (vi)
7. Owned by war widow / Gallentry Award winner being permanently used for self – residence and no portion is let out for any purpose whatsoever
8. Land and building of Corporation as per section – Sec.115 (1) (viii)
(i.) Vacant land and buildings (other than dwelling houses) exclusively used for agricultural purposes in accordance with the guidelines prescribed in the bye – laws;
(ii.) Vacant lands or buildings or portions thereof, exclusively used for the purpose of public worship;
(iii.) Vacant lands or buildings or portions thereof, exclusively occupied used, with the approval of the corporation, for the purpose of charity as may be specified in the bye-laws or for the purpose of medical relief to, or education of the poor, free of charge;
(iv.) Vacant lands or buildings or portions thereof, exclusively used for the purpose of public burial or as cremation ground, or any other place used for the disposal of the dead, duly registered under this act;
(v.) Such heritage land or buildings as per the as per specifically notified for exemption by the corporation as also such premises as or so specified by the Archaeological Survey of India;
(vi.) Vacant lands and buildings owned exclusively by war widows, Gallentry award winners in Defence Force, Police and Para -military forces as also civilians who have received bravery awards of; the highest order from the government inclusing Annual Bravery Awards given by teh president. Provided that the exemption shall be subject to the condition that –
a. The premises in question is in self – occupation for residential use and no portion thereof is let out for purposes, whatsoever;
b. In case the person concerned has more than one property in Delhi, the exemption shall be applicable to only one property which is permanently used for self – residence;
c. The benefit of exemption shall be limited to the life – time of the person concerned, except where the award has been granted posthumously, in which case the exemption will be granted to the widow of the gallantry award winner;
(viii.) Vacant lands and buildings owned by, or vested in, the Corporation but not leased out or rented out, and in respect of which is property tax, if levied, would, under the provisions of this Act, be leviable primarily on the corporation.
For the purpose of clause (iii) no portion of any vacant land building where any trade or business is carried on, or which is, used for residential purpose, or in respect of which any rent or income is derived, shall be deemed not to be exclusively used for public worship and such portion of such vacant land or building shall be assesses as a separate unit of assessment.
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