Section 114B
Rebate for senior citizens, women and physically challenged persons.
The Delhi Municipal Corporation Act, 1957
About this Act
An Act to consolidate and amend the law relating to the Municipal Government of Delhi.
1[114B. Rebate for senior citizens, women and physically challenged persons.---In the case of any
self-occupied residential building singly owned by a man who is sixty-five years or more in age or by a
woman irrespective of her age or a physically challenged person as may be defined in the bye-laws,
irrespective of age, or jointly owned by any of these categories, 2[3[the Corporation]] 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 National Capital Territory of Delhi.]
Provided that such rebate shall not be available for more than one residential building within the jurisdiction of the National Capital Territory of Delhi.]
Notes
1. Subs. by Delhi Act 6 of 2003, s. 5, for section 114 (w.e.f. 1-8-2003).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
2. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
3. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).