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.