• 1. For the purpose of calculating tax payable on plot area only the vacant plot area outside the plinth area of ground floor shall be counted i.e. for the plot area of 500 Sq. yards and plinth area of 300 Sq. yards then the vacant plot area will be (500 Sq. yards – 300 Sq. yards = 200 Sq. yards) on which the tax shall be calculated.
• 2. No tax shall be leviable on Residential lands and Building upto 300 Sq. yards owned and self-occupied (no portion is let out) by the following categories of persons.
  • a. Persons, who had served, or are serving, in any rank, whether as combatant or a non-combatant, in the Naval, Military or Air Forces of the Union of India.
  • b. Widows
  • c. Disabled persons, who are as if being assesses entitled for the time being to the benefits of deduction under Section 80U of the Income Tax Act, 1961.
• 3. Self-Assessment Scheme:- For the benefit of tax payers, a Self-Assessment Scheme has been introduced wherein assesses get rebate in property tax of 20% if they pay within 60 days (01.04.2019 to 31.05.2019). Self-Assessment Forms have also been kept in all the e-Sampark Centres. The proforma can also be downloaded from the website of Municipal Corporation i.e. www.mcchandigarh.gov.in The prescribed pro-forma is also available in the Tax Branch, MCC free of cost. Printed pay-in-slips for depositing the tax are available with the respective banks. A person who does not pay the above tax within the prescribed period of 60 days from the start of self- assessment scheme, he/she will have to pay 25% extra over and above the prescribed rates along with interest @12% per annum or as amended from time to time. The amount of Interest shall be payable till the end of the month in which payment is made. It is therefore, in the interest of the taxpayers to opt for the self-assessment Scheme.
• 4. Property tax can be deposited at any of the following locations, FREE OF COST
  • a. All e-Sampark Centres located in Chandigarh
  • Note 2- The payment through cheque/DD of any amount may be remitted in time so that it gets encashed before due date.
• 5. The tax payers are required to submit the prescribed Self-Assessment Form in the e-Sampark Centre.

• How to make online payment for Residentional property tax?
  • Step 1 : You can make online payment via searching your property details with Property ID(UID). Your property details will appear on screen and you have to click on send OTP(One Time Password) which will be sent to your registered mobile number which you have to enter in OTP window to make successful online payment.
    
  • Step 2: You can also make online payment via searching your property details with House No & Sector No. List of property details will appear on your screen and after clicking on your details your property ID(UID) will be appear then you have to click on send OTP(One Time Password) which will be sent to your registered mobile number which you have to enter in OTP window to make successful online payment.
    
  • Note: In case your registered mobile number is not added in your property details, please visit Municipal Corporation, Chandigarh Sector 17 office to add your registered mobile number.
    

For any assistance, visit Tax Branch, Room No. 25, Ground Floor, Sector 17-E, Chandigarh, Assistant Collector (Tax) 5021618. Chief Accounts Officer 5021503.