* This Is a Mandatory Section / Field Which Has Field and Cannot Be Left Blank

Annexure-VII ANNEXURE-VII Comparative statement of change in the Final Report from that of Interim Report S. Use in Property Recommendation of Interim Recommendation of Final Report N. Report of MVC-III of MVC-III 1 Matrix Classification of MVC-I is final. Classification/ Categorisation 2 Impact of Delhi Committee decided to fix a new 11th The Committee desired to postpone Metro parameter of Metro Station and allot 5 the calculation of the impact of Metro point for the colonies falling in a 1 KM to the next MVC which will in any case radius of Metro line {Para 3.22(x)} have to consider the latest capital values/rental values as impacted by the introduction of the Metro. Hence, the committee decided to drop this recommendation. {Para 10(i)} 3 Categorisation of The industrial areas specified in the The Committee decided that the two Industrial Areas. Master Plan of Delhi 2021 should be industrial categories specified in the in Category-B and those in non- MPD 2021 should be adhered to and conforming cluster with 70% and both shall be in Category-B. {Para above concentration should be in C 10(ii)}. category (Para 4.18). 4 Up-gradation of The Committee agreed with the The Committee decided to drop this Trans-Yamuna proposal made in the presentation of recommendation {Para 10(iii)}. Areas and DDA the MCD that all DDA developed Colonies. colonies in East Delhi be categorised at par with other DDA Developed colonies in East/North Delhi and categorisation thereof shall be one category above from the existing categorisation.(Para 3.22(ix). 5 Use factor of Hotels. The committee decided The Committee decided to apply the factor of 6 that to bring Hotels in in case of 3 and 4 star Delhi in line with the hotels and to continue practice in other Metro the factor of 10 for 5 Cities such as Banglore star Hotels and above and recommended that (Para 4.12) a use factor of 10 may continue to apply to all hotels respective of their location {Para 10(iv)}. 6 Use factor of The Committee felt use The use factor 3 Entertainment, factor of 4 instead of 3 mentioned para 4.9 is a Recreation and Clubs. to bring them at par typographic error and with general the reasons justifying a commercial {Para use factor of 4 in para 4.15}. 4.15 are correct. Para 4.15 stated that the entertainment and recreation industries have seen a robust growth with sufficient increase in earning capacity and hence it is justified to bring them at par with general commercial properties with a use factor of 4. Hence, the Committee decided that para 4.15 in the Interim Report is the valid recommendation and para 4.9 should be treated as removed {Para 10(V)} 7 Use factor of Banquet The Committee The Committee Halls & Barat Ghar recommended that recommended that use Banquet Hall should be factor of 6 for both in assigned the use factor Banquet Hall and Barat 6 instead of existing 4 Ghars {Para 10(vi)}. and Barat Ghar should also attract use factor 6 (Para 4.17) 8 Use factor for Private All big special The Committee hostels and guest house commercial properties reiterated its for student i.e. Malls/Multiplexes, recommendation in Guest Houses, Farm Para 4.3 of the Interim Houses in non- Report i.e. a use factor residential use and big of 6 to be applied. commercial showrooms with covered area of 1500 sq. ft. and above a factor of 6 was decided to be applied against the existing 4. 9 Warehouses and Cold - The Committee Storages recommended after having heard many representations, decided to leave the issue to be dealt with by the Commissioner, MCD as it only involves laying down the valid yardstick for working out the covered area of Warehouses and Cold Storages depending on the heights of the structure thereon {Para 10 (viii)}. The matter is under examination. 10 Treatment of vacant The Committee The Committee had land recommended to recommended to retain increase to unit area the use factor 0.5 for value of Vacant Land vacant land and leaving from 0.3 to 0.5 of the it to the Commissioner, category of colonies. MCD to deal with the (Para 4.24) issue of levying of property tax as such on land vacant for some reasons {Para 4(ix)}. 11 Treatment of one-time - It has been felt by the property tax committee that the matter may exempt such properties from the payment of property tax under the UAM if there is no change in the properties. If any change in law is required, the same may be adopted. The matter had already been referred to GNCTD for carrying out amendment in the DMC Act. Annexure-VIII

ANNEXURE-VIII Recommendations of Multiplicative Factors of MVC-III Use Factors: S. Use in property Existing Proposed Recommendation of N. use use factor Final Report of MVC-III factor by MVC-III in the Interim Report 1 Residential 1 1 (Para Same as of Interim 4.2) Report. (I) Big/Super/Special Commercial properties i.e. 4 6 (Para 4.3 Same as of Interim 2 Malls/Multiplexes, Guest Houses, Petrol Pumps, and 4.4) Report. CNG Stations, Farm Houses in non-residential use and big commercial properties/showrooms with covered area of 1500 sq. ft. and above. (2)Normal Commercial properties 4 4 (Para 4.4) 3 Public Utility: (3)Public Utility:Public Utility includes water supply, sewage and drainage, solid waste management, energy- generation and supply thereof, telecommunication services, LP gas distribution system, and public transport system whether managed by the Government or otherwise. (i) Owned by Govt. (Central or State) and local 2 2 (Para bodies except those of the corporate 4.6) bodies/autonomous bodies. (ii) Owned by others 2 4(Para 4.6) 4 Telecom Towers 2 4 (Para Same as of Interim 4.7) Report. 5 Hoardings 10 10 (Para Same as of Interim 4.8) Report. 6 Entertainment, Recreation & Clubs 3 4 (Para 4 {Para 10(v)} 4.15) 7 Business/Shops 4 4 (Para Same as of Interim 4.10) Report. 8 Banks including ATMs 4 4 (Para Same as of Interim 4.11) Report. 9 Hotels (i) Upto 2 Stars 4 (i) 6 for 3& The Committee 4 Star decided that to bring Hotels Hotels in Delhi in line with the practice in other Metro Cities such as Banglore and recommended that a use factor of 10 may continue to apply to all hotels respective of their location {Para 10(iv)}. (As per Final Report of MVC-III) (ii) 3 Stars and above 10 (ii) 10 for 5 Star Hotels and above (Para 4.12) 10 Public Purpose: (a) Medical Institutions: (i) Medical Institutions as well as Medical 1 1(Para Same as of Interim Educational Institutions of Govt. /Local bodies 4.14)(a)(i) Report. (ii)Medical Institutions and Medical Educational 2 4(Para Same as of Interim Institutions not covered by (i) above and Private 4.14) (a) Report. Clinics/Nursing Homes including dental clinics & (ii) diagnostic labs/polyclinic OPD/general practitioners(Allopathic/Homeopathic/Ayurvedic) providing consultancy/diagnostic services from their self owned premises. (iii Multi Speciality or Speciality Hospitals, run by 2 4(Para Same as of Interim ) trusts/societies and allorted land on subsidized 4.14)(a)(iii) Report rates by DDA or any govt, agency, and/ or run by trusts/societies charging market rates for providing specialized medical sevices, such as Ganga Ram, Tirath Ram, Holy Family, Sunder Lal etc. be assigned the use factor of 4. Corporate Super-Speciality Hospitals and allotted 2 4(Para Same as of Interim (iv land on subsidized rates by DDA or any govt. 4.14)(a)(iv) Report ) agency, and/or run by trusts/ societies charging market rates for providing super-speciality services, such as Max, Fortis, Apollo, Escorts, Indian Spinal Injuries Institue, Heart & Lungs Institute/Centre, Rajiv Gandhi Cancer Research Hospital, Dharamshila Cancer Research Hospital etc. be assigned the use factor of 4 instead of existing 2. (b Educational Institution: ) (i) Schools/Educational Institutions- run by Govt. 1 1(Para Same as of Interim (Central/State)/Local bodies, which includes 4.14)(b)(i) Report Govt. Schools/local body schools/aided schools/Govt. colleges/Universities and Deemed Universities, including professional colleges such as medical colleges and engineering colleges, run by the Govt. (i) Schools-Private, unaided schools being run by 1,2&3 3(Para (a) any Organization/Body/Trust dependin 4.14)(b)(i) g upon the free structure (ii) Govt. Research bodies, regulatory bodies, bodies 1 1(Para Same as of Interim created by acts of Parliament of State 4.14)(b)(ii) Report Legislature, including bodies dong research activities (iii) Educational institutions including Engineering 1,2 &3 3(Para Same as of Interim Institutions, Institutions depending for 4.14(b) Report Management etc., & institutions run by bodies (iii) upon other than Govt. or local body and duly the fee recognized by the concerned competent structure authority, in whatever capacity it may be. (iii) If any institution is not recognized by the 4 4(Para (a) competent authority in this regard, it would be 4.14)(b)(iii) assigned the use factor of 4 treating the activity as 'business'. (iv) Non-Govt. Research bodies involved in research 4 2(Para Same as of Interim activities 4.14)(b)(iv) Report (v) Regulatory bodies/policy making bodies of 2 2(Para Same as of Interim medical and educational institutions not covered 4.14)(b)(v) Report by (iv) above. (vi) Universities/Demed Universities not covered by 1 1(Para Same as of Interim (i) above in Delhi and the All India Institute of 4.14)(b)(vi) Report Medical Sciences. (C). Cultural and Sports Complexes/Institutions: (i) Run by Govt. (Central/state), Local Bodies 1 1(Para Same as of Interim 4.14)(C)(i) Report (ii) Run By agencies other than Govt. and not 3 3(Para Same as of Interim covered under (i) above. 4.14)(C)(ii) Report 11 Guest House & Lodges: (i) Used by the Companies/Corporations as transit 4 2(Para Same as of Interim residences totally for its employees only and for 4.16) Report which nothing is being charged or nominal is charged by the said Company from its employees, to be treated as tenancy-residential. For this purpose, the Company/Corporation would mean a Company registered as such under the Companies Act. (iii) Other types of Licensed Guest Houses/Lodges to 4 6(Para be treated as 'unstarred Hotels'. 4.16) 12 Banquet halls/Barat Ghars The Committee reiterated the recommendations of the Interim Report i.e. application of use factor 6 (i)Banquet Halls 4 6(Para 4.17) (ii) Barat Ghars 3 6(Para 4.17) 13 Industrial Units/industrial Areas 3 4(Para Same as of Interim 4.18) Report 14 Business/Commercial/Industrial (Vacant) 2being 4 and 6 Same as of Interim applied (Para Report instead 4.19), as of 3 or 4 the case on the may be, basis of irrespectiv affidavit e of it filled by being the vacant or property otherwise owners (no remission for vacant). 15 Hazardous buildings 4 4(Para Same as of Interim 4.20) Report 16 Workshops and auto repair garages 3 4(Para Same as of Interim 4.21) Report 17 Warehouses and Cold Storages 4 4 The committee recommended after having heard many representations, decided to leave the issue to be dealt with by the Commissioner, MCD as it only involves laying down the valid yardstick for working out the covered area of Warehouses and Cold Storages depending on the heights of the structure thereon (Para 10 (viii)). The matter is under examination (Para10). Annexure-IX Recommendations of MVC-III ANNEXURE-IX Occupancy Factor (S-Self Occupied & R-Rented): S.N Category Type Existi Recommended Factor . ng Factor 1 Residential - Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report) 2 Residential - Rented R 2 2(Para 4.2 and 4.5 of the Interim Report) 3 Non-Residential - Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report) 4 Non-Residential - Rented/Tenanted R 1 2(Para 4.2 and 4.5 of the Interim Report) 5 Farmhouse - Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report) 6 Farmhouse - Residential Tenanted R 2 2(Para 4.2 and 4.5 of the Interim Report) 7 Govt. - Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report) 8 Govt. - Residential Rented R 1 2(Para 4.2 and 4.5 of the Interim Report) 9 Govt. - Non Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report) 10 Govt. - Non Residential Rented R 1 2(Para 4.2 and 4.5 of the Interim Report) 11 Farmhouse - Non Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report) 12 Farmhouse - Non Residential Tenanted R 1 2(Para 4.2 and 4.5 of the Interim Report) Annexure-X Recommendations of MVC-III ANNEXURE-X Classification of Groups of Properties: S. Use in Property Recommendation of Interim Report of MVC-III Recommendatio N. n of final Report of MVC-III 1. Categorisation of (1) Industrial Areas specified in MPD-2021 'B' Recommended Industrial Areas. Category Category 'B' for (2) Industrial Areas developed in non-confirming both type of clusters with 70% and above concentration. industrial (Para 4.18) properties (Para 'C' Category 10(ii). 2 Super Commercial Big commercial properties like starred hotels, Malls, Same as of Interim Properties. Multiplexes, Guest Houses, Petrol Pumps, CNG Report Stations, Farm Houses in Non-residential use and big show rooms in well established notified commercial markets are a class by themselves and have no similarity with other small commercial properties like small shops. Such big commercial properties have received too much reduction in Property Tax payable on switch over to U.A.M. and deserve to contribute more to the Property Tax revenues on account of higher burden on Municipal Services as well as on account of much higher capacity to pay. However, public utility commercial properties like Banks and Post-offices are not similar to those big commercial properties and can reasonably be equated with the normal commercial properties in a particular locality so as to attract the same Unit Area Values of factor values. The Committee, therefore, agrees with the presentation made on behalf of the Commissioner, M.C.D. that the big commercial properties like Starred hotels, Malls, Multiplexes, Guest Houses, Petrol Pumps, Farm Houses used for non-residential purposes and big show rooms above 1500Sq.ft. covered area which are mostly in recognized/DDA approved markets should be treated as a separate class by themselves. Recommended that all Hotels-five star & above, Multiplexes, Petrol Pumps, Farm Houses in non- residential use, Guest Houses, Malls and all commercial properties measuring 1500sq. Ft. or more be treated as category 'A' properties and 3 & 4 Star Hotels treated as category 'B' if the colony is categorized below 'B', regardless of the category of the colonies in which they incidentally fall. (Para 4.4) 3 Properties of Recommended to place International Airport Complex Same as of Interim International and all its properties in 'A' category. (Para 4.13) Report Airport. 4 Corporate/Super- Corporate/Super-Speciality Hospitals and allotted land Same as of Interim Speciality on subsidized rates by DDA or any govt. agency, and/ Report Hospitals or run by trusts/societies charging market rates for providing super-specialty services, such as Max, Fortis, Apollo, Escorts, Indian Spinal Injuries Institute, Heart & Lungs Institute/Centre, Rajiv Gandhi Cancer Research Hospital, Dharamshila Cancer Research Hospital etc for the purpose of classification of category of Unit Area Value of such properties have been recommended under category 'A' irrespective of their location (Para 4.14(a)(iv)

EAST DELHI MUNICIPAL CORPORATION

1. Ledge Folio No. Please enter the Ledger Folio No of the Property being Assessed, if available (Write N/A if Not available 2. Registration No. / UPIC Unique Identification Code/ Property ID No. {Mandatory for all existing registered online users. Please fill your Registration No. starting with (0708) }

3. Type of Property* Please refer to Annexure-A. Choose only one option.

If Type of Property is Residential - Plotted, then please tick one option Kothi/ Vacant Plot Builder Floor Please Tick in the box if the property is a Janta Flat (Applicable only for Residential DDA. Refer to Annexure-B for details on categorization)

4. Type of Owner * Please refer to Annexure –C. Choose only one option.

5. Property Owners/Details* Name of Property Owner/s (if more than 2 owners for the same property then please attach Annexure for the same)

Name (First Name, Middle Name, Surmane) /Name of Gender Type of Rebate (if applicable) Age (as on 30th June of Company/ Organization etc. * M/F 1. Senior Citizen (60 yrs. Or more) Current Financial Year) 2. Owned by Women/ Woman to the extent of her own share 3. Physically Challenged 4. Ex-servicemen 5. Single self residential female child

6. Property Identification Enter the Property details/ address for which the tax is being paid. If your Colony Name is not in the Help/Tax Guide, Details * than Please enter the Highest Neighboring colony and its category Enter the Name of your colony in Address column.

Property/ House Number*

Address *

Colony Name * (Refer to the Help/Tax Guide)

Category* Colony Sr. No. * Pin Code Zone Name * 7. Correspondence Address

Property / House Number

Address

Pin Code

Phone: No. Mobile No. * Email Bank Account No.* Branch Name* IFSC Code * PAN No.* Aadhar No.* * This is a Mandatory Section / field which has field and cannot be left blank

8. Plot/ / Land/ Kothi/ Bungalow /Farm House details 8 a) Area of Plot /Land* (in Sq. meters) Sq.yard = 0.8361 Sq. metrs, 1 Sq. foot = 0.0929 Sq. metre

8 b) Built –Up/Constructed area on the Ground Floor*(in Sq. metres )

8 C) Percentage Area Built UP/ Construed* (8B divided by 8A) x 100

8D Unit area value* (Refer to Annexure-D) Rs. 8E Vacant Land Use Factor* (Refer to Annexure –H) Factor ID (i) Use factor (ii)

8F Occupancy Factor* (Refer to Annexure –I) (i) Type Factor (ii) 8G Annual Value* (8A - 8B) x 8D x 8E(ii) 8F (ii) x 0.3 8H Rate of Tax %* (Refer to Annexure-E) 8 I Exemption category, if applicable (Refer to Annexure-L ) 8 J Vacant Land Annual Tax (8G x 8H x 8I) divided by 100 Rs.

9. Building Details and Tax  * Applicable for all type of built up properties. Enter each floor details in separate lines. Attach Annexure if Calculation required.  * While Calculating if any value is BLANK, then replace with 1 (one) Unit Area Covere Aged Structure Use Factor* Occupancy Flat factor Annual Rate Of Exemp Annual Floor Value* d Factor* Factor* (Refer Annexure factor* (Refer Value* Tax % tion Tax No. * Rs. /Sq. Area* (Refer (Refer Annex-G) -H Refer Annex.-I Annex-J (9Bx9Cx9E (Refer Catego (9Lx9Mx Meters (in sq. Annex- x9Fx9Hx9Jx Annex-E) ry 9N (Refer meters) F) 9K) (if Divided Annex-D) 1 Sq. applica by 100 Yard= ble)Ref 0.8361 er Sqm 1 Annex- Sq.foot L( It not 0.0929 applica Sq. ble put meters value as 1) Year of Age Factor Use Type Factor Const. Factor ID Factor

9A 9B 9C 9D 9E 9F 9G 9H 9I 9J 9K 9L 9M 9N 9O

(Floor Number: Basement = -1, Ground = 0, First Floor=1, Second Floor= 2, Third =3 etc. Consider Mezzanine as a floor)

10. Total Annual Value* (Total of 8 G and 9 L) 11. Total Annual Tax (Total of 9 O and 8 J)

]12. Rebate Calculation Rebate applicable for Single property up to 200 Sq. Meters covered area (on pro-rata basis) owned by Senior Citizen, Woman and physically Challenged or Ex- servicemen which is self Occupied for Residential Use. 12A. If CA Is Iess Than 200 Sq. meters : Rebate Amount = Annual Tax (Total of 90) x 0.3 ( if applicable) Rs. If CA is more than 200 Sq. Meters: Rebate Amount = Annual Tax (Total of 90) x 200 x 0.3/ Total Covered Area

12B. For Taxpayer under one time Payment Applicable Rebate Rs IF CA is iess than 200 Sq. meters : Rebate Amount = Annual Tax (15D) x0.3 (If Applicable) If CA is more than 200 Sq. meters : Rebate Amount = Annual Tax (15D)x200 x 0.3/ Total Covered area

* This is a mandatory section/ field which ha to be filled and cannot be left blank

13. Exemption Details 13A. Total Annual Value of Exempted Portion derived from (8G and 9L) Rs.

14. Service Charges Applicable for : Union Properties (Ref. Section 119 DMC Act) or Public Charity Properties (refer Annexure –L) 14A. Service Charge @ 75% of property Tax (If a Union Property is situated in any Rs. approved or unauthorized regularized colonies) 14B. Service Charge @ 50% of property Tax (If a Union Property is situated in any Rs. colonies other than above including urbanized villages, unauthorized colonies rural villages etc.) 14C. Service Charge @75% of Property Tax (Public charity Properties as per section Rs. 115 (1) (iv) 14D. Total Tax Service Charges (14 A or 14 B or 14C+16L below ( from here Proceed Rs. to 18 M for payment details)

(No Rebate is admissible on Service Charges)

15. One Time Tax Payment Application for properties exempted under One Time Tax Payment Scheme whose use, structure and ownership have not been changed since 1986 (Refer Section 116H) 15A. Rateable Value amount in the basis of which the One Time Tax was paid Rs.

15B. Annual Value for the purpose of Tax in Unite Area System (10-15A) Rs.

15C. Rate Of Tax % (Refer to Annexure-E)

15D. Annual Tax {(15B x 15C) divide by 100 } Rs.

16. Arrears of Tax/Service Charges Application if you have arrears or interest to be paid. Interest is chargeable @1% per and interest thereon month or part of the month after the due date of each quarter in which the tax was due. Refer to Help/Tax Guide for interest Computation. year Amount Interest Penalty (Leived, if any) Total

16A. Upto 2003-04 Rs.

16B. 2004-05 & onwards Rs.

16C. Rs. 16D. Rs.

16E. Rs.

16F. Rs.

16G. Grand Total Rs.

17. Payment Details for 2015-2016

17A. Receipt No. 17B. Receipt Date 17C Amount Paid Rs.

*18. Payment Details 2016-17 Application for All

18A. Total Annual Tax calculate at 11 or 15 D Rs.

18B Rebate Amount (if applicable) at 12A or 12B Rs.

18C Tax Amount (18A-18B) Rs.

* This is a mandatory section/ filed which has to filled and cannot be left blank.

18D Nature of Payment* (Please Tick one) Lump sum (continue to point 18 E) Quarterly Payment (Continue to Point 18 I) 18E REBATES (Application if paying in Lump sum on before 30th June, 2016 otherwise no Rebate is admissible) Lump sum Payment Rebate 15% of 18 C (a) (a) Rs. Additional rebate on Lump sum payment in case of Cooperative Group Housing Society of 20% of (18C-18E (a) (b) (b) Rs. (c) Additional rebate on Lump sum payment in case of only Municipal corporation Aided Schools 90% of 18C-18E (a) Rs.

Total (d) Additional rebate of 5% shall be admissible to the owner of property for single self residential unit having female child Rs. only. This will be 8 % if all the female child are studying in municipal schools. This rebate is admissible till marriage of the child. Total of Rebate (a+b+c+d) Rs.

18F. Interest for 2016-17 (Applicable for payments after 30th June of current year) Rs.

18G. Tax Arrears (if payable) at 16 G Rs

18H. Net Tax Payable 18 C+ 18F+ 18G – 18E Rs

18I. Net Tax Payable if paying quarterly (18C/4) + (18F + 18G) Rs

18J. Net Tax Payable In Words* Rs.

18K. If paying quarterly 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Please Tick One) Ending 30th June, 2016 Ending 30 Sep., 2016 Ending 31 Dec., 2016 Ending 31 Mar., 2017

18L. Mode of Payment* Cash Cheque Demand Draft (Please Tick One)

18M. Cheque /DD Details (Application if you have chosen Cheque or DD in option 18 L) Please make crossed Cheque / DD in Favour of ‘Commissioner, East Municipal Corporation: Also write owner Name, Phone Number and Property Address on back of Cheque/DD. Cheque/DD (ii) Date (iii) Bank (1) (i) Number (Iv) Branch Name (v) Account Number

* DECLARATION & VERIFICATION: Certified that ______sq. mtr. area as per the annual property tax Return has been carried out as addition / Alternation/ Renovation in the year______.

I certify that the Particulars filed in this from are true and correct to the best of my knowledge and I am authorized to sing this form. I am aware of the penal provisions of Delhi Municipal Corporation Act., 1957 (as amended) which are attached on willful suppression and submission of false and incorrect particulars.

Name ______Date: ______

Signature : ______

Rebates :

(1) Additional rebate of 5% shall be admissible to the owner of property for single self residential unit having female child only. This will be 8 % if all the female child are studying in municipal schools. This rebate is admissible till marriage of the child.

(2) Additional rebate of 2% of the tax payable after all eligible discounts U/s 114B and 123B(3) or otherwise as incentive for the taxpayers filing the property tax returns online and making property tax payments online through the payment gateway provided on www.mcdpropertytax.in subject to maximum tax not exceeding Rs. 10,000/-.

(3) Rebate U/s 123B(3) for timely payment of tax in lump sum :

(i) A payment of the tax due in lump sum in one installment for the FY by 30th June of that FY shall entitle one to a rebate of 15% of the total tax amount due.

(ii) No rebates would be given on payment in quarterly installments.

(iii) Late payment shall invite interest @ 1%per month or part of the month after the due date of each quarter in which the tax is due.

(4) Concession for flats :- Rebate of 10% of the Annual Value presently applicable to the DDA/CGHS flats upto covered space of 100 sq. mtrs. (on pro-rata basis).

(5) Rebate U/s 114B : - A rebate of 30% of tax due on the covered space of such building )on pro rata basis) shall be allowed upto the covered space off 200 sq. mtrs. To persons of eligible categories, i.e. senior citizens (60 years or more), women (irrespective of her age) or physically challenged persons of ex-servicemen (irrespective of age) singly or jointly owned by any of these categories and such rebate shall be only for one property in NCTD.

(6) Additional rebate of 20% of the tax due on lump sum payment in cases of properties in C-operative Group Housing Societies (CGHS).

(7) Additional rebate of 90% on lump sum payment in case of only MCD Aided schools.

* This is a mandatory section / field which has to be filled and cannot be left blank