Paying MCD property tax in Delhi is an important responsibility for property owners and helps support civic services such as sanitation, roads, and urban infrastructure. Having a clear understanding of Delhi property tax regulations, payment procedures and calculation methods can help you remain compliant and avoid penalties. One Time Property Tax Amnesty SchemeSUNIYO (Sumpattikar Niptaan Yojana) 2025-26 is one time property tax amnesty scheme that allows property owners to settle previous dues while receiving 100% waiver on all interests and penalties. The due date to avail this scheme benefit has been extended to 30th April 2026. However, a late fee of 5% of principal tax amount will be applicable for payments made between 1st April 2026 to 30th April 2026. MCD Property Tax RatesRates of property tax for different categories of property are as under:Category of DelhiRate for Commercial Property TaxThe rate for Residential Property TaxValue Per Unit Area (Per Square Meter)A20%12%Rs. 630B20%12%Rs. 500C20%11%Rs.

GVMC, or the Greater Visakhapatnam Municipal Corporation, is the principal authority or civic body responsible for governing the city of Visakhapatnam in Andhra Pradesh. Property tax in GVMC can be paid through online mode, mobile app, or by physically visiting the corporate office premises.How to Pay GVMC Property Tax Online?The GVMC property tax payment process for Visakhapatnam has been simplified through the introduction of an online payment procedure. You can thus opt for paying the GVMC property tax online by following the simple steps given below:Visit the official website of Commissioner and Directorate of Municipal Administration, Government of Andhra Pradesh.Go to online payments - choose property tax option.Choose the district and municipality as Visakhapatnam, and click submit.A new screen will be displayed, wherein you can search your property using relevant details like assessment number, owner name or door number.The list of properties matching with the relevant details are displayed. You can choose your property, click on “Pay tax” option.On payment page, you can see the property tax due for the year and the balance payable. Proceed with paying using debit card or credit card to finish the payment process.Once the process is complete, confirmation is sent to you by the government.How to pay GVMC Property Tax through mobile app?Property owners of Visakhapatnam are also allowed to pay the GVMC tax using the personalised mobile app of the Greater Visakhapatnam Municipal Corporation.

MCGM, or the Municipal Corporation of Greater Mumbai, is the official authority of the State Government that oversees the infrastructural development of various locations in Mumbai. Under the Municipal Corporation Act of 1888, it is a mandatory requirement that all individuals owning property in the city pay the MCGM property tax every financial year.MCGM Property Tax Due Date and Penalty ChargeThe due date for paying the MCGM property tax in Mumbai is 30th June every year. Thus, property owners who fail to pay the MCGM property tax on or before the due date are charged a 2% penalty per month on the outstanding amount. This penalty shall continue for each succeeding month till you can cover the dues.How to Pay MCGM Property Tax?You can pay the MCGM property tax online for an instant and paperless payment procedure. Refer to the following simple steps to do the same:Visit the official website of the Municipal Corporation of Greater Mumbai.Navigate to the “Popular” Section and click on it.Select the option called “Property Tax (New)”.You will be redirected to a new page where you need to log in to your account with your credentials.Now enter the required details about the property including the property account number and enter the captcha code.On the next page, you can see the year-wise distribution of your all pending tax dues.

Anyone owning a house or land needs to pay property tax to their local municipality or other civic body. In Ahmedabad, the Ahmedabad Municipal Corporation (AMC) is the local body responsible for collecting property tax from residents and using these funds for the city's development. Paying AMC property tax is quite easy and can be done entirely online. In this blog, you will gain an understanding of Ahmedabad Municipal Corporation property tax and how to pay the same. What is AMC Property Tax Payment? AMC Property Tax stands for Ahmedabad Municipal Corporation property tax, collected by the local authority of Ahmedabad for the purposes of administering and developing the city's infrastructure. Ahmedabad Municipal Corporation, or AMC, was established in July 1950 under the Bombay Provincial Corporation Act, 1949. AMC is one of the first municipal corporations in India to introduce online tax payment facilities. The municipal corporation have to look after the various needs of the city, including cleaning and maintaining public roads, fire services, sewage, water connections, street lighting, medical services, and more.

CDMA is a type of tax levied on properties across the city of Telangana. Therefore, all property owners residing in the state are mandated to pay CDMA property tax regardless of the type of property they own.The tax amount and the rates at which this tax is levied on the property owners are determined by the state government and include a specific formula for calculating them. In this article, we will learn how to calculate and pay property tax in Telangana.What Is CDMA Property Tax?CDMA stands for the Commissioner and Director of the Municipal Administration. It is the official entity of the state Government of Telangana that is responsible for the upliftment and development of the state's infrastructure. Therefore, it levies tax on the property owners of the state, to accumulate funds that eventually go towards the maintenance of the state's administration.Hence, it is a mandatory requirement for all the property owners of Telangana to pay the CDMA property tax within a specific period of time in one financial year.

After an assessee files the Income Tax Return (ITR), the Income Tax Department (ITD) passes it through various stages of assessment to ensure that the total tax liability of a person [under section 2(31)] is accurate. At the preliminary stage, the filed ITR is assessed for any arithmetic errors or mismatches by the ITD system. Based on the preliminary assessment, the intimation about the refund, tax demand, or neither of refund or tax demand is sent to the assessee about the processing of his ITR. In response to the intimation, the assessee either makes the overdue tax payment or accepts the adjustment. The profiles of high-risk tax returns are picked by the computer and examined by the Assessing Officer according to the Income Tax Act, 1961 provisions.In this article, we have discussed the types of assessment that the Income Tax Department follows to ensure the correctness of the ITR being filed.1.

Section 55A of the Income Tax Act confers powers on the Assessing Officer to revalue the capital asset and bring it to fair valuation. The discretion of the Assessing Officer plays a major role in the application of the said powers.Dive into this blog to understand to these key points:Why Assessing Officer refer a capital asset to a Valuation OfficerCircumstances that warrant reference to Valuation OfficerOther conditions to refer to a Valuation OfficerReference To Valuation Officer 55AWith a view to ascertaining the fair market value of a capital asset for the purposes of this Chapter, the [Assessing] Officer may refer the valuation of capital asset to a Valuation Officer—in a case where the value of the asset as claimed by the assessee is in accordance with the estimate made by a registered valuer, if the [Assessing] Officer is of the opinion that the value so claimed is less than its fair market value;in any other case, if the[Assessing] Officer is of opinion—(i) that the fair market value of the asset exceeds the value of the asset as claimed by the assessee by more than such percentage of the value of the asset as so claimed or by more than such amount as may be prescribed on this behalf; or (ii) that having regard to the nature of the asset and other relevant circumstances, it is necessary to do, and where any such reference is made, the provisions of sub-sections (2), (3), (4), (5) and (6) of section 16A, clauses (ha) and (i) of sub-section (1) and sub-sections (3A) and (4) of section 23, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall with the necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the [Assessing] Officer under sub-section (1) of section 16A of that Act.Explanation—In this section, “Valuation Officer” has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).] As stated in the Section, the Assessing Officer may refer to the valuation of a capital asset to a Valuation Officer under certain circumstances. Prior to understanding the circumstances for the same, the following terms must be understood:Registered ValuerRegistered Valuers are also referred to as Private Valuers. They are authorised by the Board and recognised by the Income Tax Department. They work in a private capacity, and their valuation is not binding on the tax authorities, but the Assessing Officer cannot ignore such valuation unless he has approached the Departmental Valuation Officer for valuation.Valuation OfficerValuation Officers, also known as Departmental Valuation Officers, are recognised by the Income Tax Department.

Section 115BAA provides for reduced tax rates for domestic companies, applicable from FY 2019-20. Section 115BAA provides an option of reduced tax rate of 22% with a surcharge and education cess of 10% and 4%. Effectively, companies opting 115BAA will be liable for 25.17% tax. Amongst the set of new tax rules introduced by the Government every year, the introduction of Section 115BAA on September 20, 2019 brought in a reduced tax rate for businesses operating in India. Also, the MAT rate has been reduced from 18.5% to 15%.Beyond figures, Section 115BAA was more about fostering a business-friendly environment, promoting investments and driving economic expansion.

According to Article 276 of the Indian Constitution, every individual earning an income is liable to pay professional tax. Whether you earn your source of living from a job or self-employment, paying this tax is mandatory. However, the payable tax amount differs from one state to the other. Most Indian states have set their own tax rates for different income slabs. If you are a resident of New Delhi, read this article for a complete overview of professional tax in Kerala.Professional Tax in Kerala The Kerala state government imposed a professional tax on every salaried employee working in government and private sectors and self-employed individuals in any business or profession, such as doctors, engineers, lawyers, chartered accountants, freelance professionals, etc. Those working in Kerala must pay professional tax according to the applicable income slab and professional tax rate. Employers deduct professional tax from employees' salaries every month, and self-employed people deposit professional tax annually.

States in India, including Odisha, levy a professional tax (PT) in accordance with Article 276 of the Indian Constitution. Professional tax in Odisha is a direct tax that applies to businesses, salaried individuals, entrepreneurs and professionals in various occupations. Even though only a small amount is deducted, professional taxpayers in Odisha need to be well-versed in the subject. In this article we will learn more about professional tax payments in Odisha.Professional Tax in OdishaIf you are a salaried employee, whether government or private, and if you are self-employed engaged in a profession like a doctor, engineer, lawyer, Chartered accountant, company secretary, etc., working in Odisha, you are liable to pay professional tax.Professional tax in Odisha varies between Rs.1,500 - 2,500, according to the applicable income slab.The maximum professional tax in Odisha is Rs.2,500 per annum. Persons earning a salary of Rs.1,60,000 annually or less are not required to pay professional tax in Odisha.