EXEMPTIONS TO PERSONS


WIDOWS UPTO Rs/- 5000 PER YEAR
  FREEDOM FIGHTERS FULL
  HANDICAPPED UPTO Rs/- 5000/- PER YEAR
  BPL PERSONS FULL
     
Provided further that all educational institutions, other than Governmental and Government Aided shall be exempted from annual tax to the extent of fifty per cent of the tax assessed.
 

SECTION 90 EXEMPTIONS

  • 1.Religious purposes, religious rites, religious ceremonies, religious festivals;

  • 2.Cremation grounds, burial grounds;

  • 3.Gaushalas, stray animal care centers;

  • 4.Historical and heritage buildings, so notified by the state government, central government or united nations educational, scientific and cultural organization;

  • 5.Registered charitable and philanthropic organizations exempt from payment of the tax under the income tax act, 1961 (central act no. 43 of 1961);

  • 6.The building and land owned and used by the corporation;

  • 7.The building and land used for schools and colleges owned or aided by the government;

  • 8.The building and land of hospitals or dispensaries owned by the government;

  • 9.Parking space (only in respect of multi-storey flats/buildings); and

  • 10.Land used for agricultural or horticultural purposes:

  • 11.Educational institution, other than government and government aided are exempted to the extent of 50% of the payable annual tax assessed.
 

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