Loading
Pre-Bid meeting for PPP project for the Collection and Transportation of Municipal Solid Waste in Entire NDMC Area has been scheduled on 17.04.2014 at 11.00 AM


    
Back

 



Inviting Objections for determination of (Annual Rent) Bye-Law 2009

Rate & Calculation of Property Tax 2008-09

Report of Committee under section 9 on Property Tax System

Rate & Calculation of  Property Tax 2007-08

Objection Under Section 70 of NDMC Act 1994, Against Assessment List for the Year 2009-10

Determination of Annual Rent Bye Laws 2009

Proforma for mutation of the property

Rate of Property Taxes and Rebates for the year 2009-10

Recommendations of the Valuation Committee

Assessment list for the year 2009-10

List of Property Owners against whom arrear are outstanding.

AN APPEAL - Avail Rebates -Have waiver of Penalties

CIRCULAR - One Time Settlement of disputes for the period upto 31/03/2009

Self Assessment Property Tax Form No.1 (2009-10)

Self Assessment Property Tax Form No.2 (2009-10)

Public Notice For Inviting Objection To Rateable Value for 2008-09.

Performa For Filing Objection.

A Copy Of Notification NDMC(Determaination Of Annaula Rent) Bye-Laws,2009.Dated 24/2/2009 .

Public Notice .

Recommendations of the Valuation Committee of the NDMC(Determination of Annual Rent) Bye Laws-2009 for the year 2010-11

Rate of Property Taxes and Rebates for the year 2010-11.

Public Notice Inviting Objections Under Section-70 of the NDMC Act for the year 2011-12.

List of properties in NDMC where amount outstanding is above Rs.50,000 as on 05-09-2011

Recommendations of the valuation Committee of the NDMC bye laws-2009 as accepted by the Chairperson for the Year -2012-13

Recommendations of the Valuation Committee for the year 2011-12 Old

Date for payment with attractive rebates

Rate Schedule & Rebate of Property Tax for the year 2012-13.

Public Notice Inviting Objections against Assessment List for the year 2012-13.

Performa Inviting Objections against Assessment List for the year 2012-13.

Public Notice regarding authenticated assessment list 2012-13.

Property Tax Return under Bye Laws 2009 for the Year 2011-12

Property Tax Rebates

Authenticated assessment list 2011-2012

Property Tax Return for the Year 2010-2011.

Property Tax Saral Form 2012-13

Property Tax Return 2012-13

Public notice regarding 5% rebate on additional demand if paid before 31.03.2013

PROPERTY TAX PUBLIC NOTICE FOR THE YEAR 2013-14
Recommendations of Valuation Committee for the Year 2013-14 PROPERTY TAX RETURN FOR THE YEAR 2013-14

The Property Tax Department is one of the tax revenue-earning departments of NDMC. Revenue is realized as (i) property tax from about 12,000

private properties and Government properties  constructed  prior to  26th  January, 1950 and  (ii) service charges  from  the  government properties

constructed after 26-01-1950.

Property tax is an obligatory tax levied on all lands and buildings in New Delhi. It is a percentage of the rateable value of lands and buildings. The rates   oftaxes are determined by the Council from year-to-year basis.

Property Tax = Rate of Tax determined U/s-61 of the Act x Rateable value of land and building determined U/s-63 of the Act and NDMC House-Tax Bye-Laws, 1962 :-  

 Back To Top  

1. ASSESSMENT:

i. Publication of Assessment List inviting objections.  

Normally in 1st Quarter  

ii. Investigation of objection and authentication of Assessment List.  

Normally in 2nd Quarter  

iii. Appeal to District Judge.  

Within 30 days from the date of authentication of Assessment List.  

iv. Bills to be issued.  

Normally in September and October  

v. Filing of the return by the owners.  

Along with the payment of taxes  

vi. Notice of demand giving 30 days time.  

November and December  

vii. Recovery proceedings including levy of penalty, attachment of rent, attachment of movable and immovable.  

Last Quarter  

viii. Decision of 72 cases.  

Throughout the year  

ix. Issue of Notice U/s-72 increasing the rateable value and amendment in the authenticated Assessment List.  

September to March  

x. Filing of return by occupiers.  

Last Quarter  

Rate of Tax (section-61 of NDMC Act):-

 

 

 

Percentage of rateable Value

Upto 1994-95

:

12.5%.

1995-96 & 1996-97

:

15%.

1997-98 & 1998-99

:

(i)

Residential 15%.

(ii)

Non-residential 20%.

1999-2000 & 2000-2001

:

(i)

Residential 20%.

(ii)

Non-residential 25%.

(iii)

Special Category 30%.

2001-2002

:

(i)

Residential 20%.

(ii)

Non-residential 25% upto Rs.10 lacs plus
30% on portion of RV above Rs.10 lacs.

2002-2003

:

20% of rateable value where the RV does not exceed Rs.5 lacs plus 30% of rateable value on portion of RV above Rs.5 lacs.

2003-2004

 

20% of rateable value where RV does not exceed Rs.5 lacs plus 25% on portion of rateable value between Rs.5 lacs and Rs.10 lacs plus 30% on the portion of rateable value above Rs.10 lacs.

2004-2005

 

20% of rateable value where RV does not exceed Rs.10 lacs plus 25% on portion of rateable value between Rs.10 lacs and Rs.20 lacs plus 30% on the portion of rateable value above Rs.20 lacs.

2005-2006

 

20% of rateable value where RV does not exceed Rs.10 lacs plus 25% on portion of rateable value between Rs.10 lacs and Rs.20 lacs plus 30% on the portion of rateable value above Rs.20 lacs.

2006-2007

 

20% of rateable value where RV does not exceed Rs.10 lacs plus 25% on portion of rateable value between Rs.10 lacs and Rs.20 lacs plus 30% on the portion of rateable value above Rs.20 lacs.

 

 Back To Top  

2. MUTATION:

i. where the transfer is through an instrument of transfer, the transferee and transferor to apply with instrument of transfer, details of payment of transfer duty and an Indemnity Bond.  

To apply for mutation within three months of transfer.  

ii. Where the transfer is not through an instrument of transfer, the transferee and transferor, to apply with evidence of transfer.  

To apply for mutation within three months of the date on which transfer is effected.  

iii. Where devolution of title is on the death of the person primary liable to tax.  

To apply for mutation within six months of such devolution of title.  

iv. Mutation  

As far as possible within one month of the receipt of application with complete documents.  

 Back To Top  

3. VACANCY REMISSION:

i. Vacancy remission is available to the premises lying vacant for letting unproductive of rent at 2/3rd of the taxes payable for the period of vacancy.  

No vacancy remission is available, if the premises are kept for self occupation or as an investment for sale.  

ii. Notice of vacancy to be given U/s-112.  

Within 15 days of the vacancy of the premises.  

iii. Notice of the occupancy U/s-114 to be given along with the copy of the fresh rent agreement.  

Within 15 days of re-occupancy of the premises.  

iv. Notice of vacancy or re-occupancy should be delivered in NDMC.  

Either personally in the Dak or sent by Registered Post. Do not send by ordinary mail or by UPC.  

v. vacancy remission is allowed.  

After the end of the year in April. However, at the time of payment, the owner can retain 2/3rd of the taxes payable on the basis of last rent for the period of vacancy till the vacancy remission is actually allowed.  


 Back To Top  

Whom to contact for information

Persons can be contacted on all working days without any appointment from 11.00 a.m. to 1.00 p.m.

Deputy Director (Tax), 9th Floor, Palika Kendra, New Delhi.  

All matters connected with assessment, remanded cases including decision in remanded and 72 cases.  

Section Officer (Tax) 9th Floor, Palika Kendra, N. D.  

Mutation cases. Issue of 72 notices. Hearing and decision in remand and 72 cases.  

S.O. (GPC)/ Addl. Tax Recovery Collector, 18th Floor, Palika Kendra, N.D.  

All matters concerning Govt. properties.  

Sr.A.O. (Tax)/ Tax Recovery Collector, 18th Floor, Palika Kendra, N.D.  

Demand collection, issue of bills, and payment of tax, rebates, vacancy remission, penalties, and installments. Rectifications, hearing and decisions in remanded and 72 cases. Recovery of taxes by attachments.  

Director (Tax), 16th Floor Palika Kendra, N.D.  

All matters concerning property tax department which could not be settled by officers at Sr. No. 1 to 4  

 Back To Top  

© 2013 NDMC, [All Rights Reserved] NDMC, New Delhi    Present Visitors 92
For NDMC website related suggestions/queries please write us at: it@ndmcmail.gov.in    Total visitor 28550