EXEM MPTION OF HOUSE T N TAX FO SEL OR LF-OCC CUPATION

1. A larg number of ex-Serv ge vicemen As ssociations and War W Widows Ass sociations h made had re epresentatio to the Ministry of D on M Defence requesting ex xemption fr rom taxes o houses owned or on re ented out b ex-Servic by cemen, war widows and widows of ex-Serv r vicemen lev vied by Mun nicipalities and Gram P Panchayats. . 2. It was brought out that ma s o ajority of th Defence personne retire at the age of 32 to 40 he e el f ye ears and settle dow in or ne their h wn ear hometowns. The proc cess of rehabilitation calls for co onsiderable readjustm e ment in their life styles as they a sudden deprived of their f salary, s are nly d full ra ation and other bene efits and their earnin capacity is more than halve Consid ng y ed. dering the re esettlement and rehab t bilitation of these ex-S f Servicemen a Nationa responsibility, it wa felt that n al as th heir deman nds for ex xemption from taxes on sala s aries, profe essions an houses deserve nd sy ympathetic look. 3. is nce Ministe had requested the concerne States/U er e ed UTs Chief In thi regard, the Defen Ministers/Lt Governors vide his letter dated 11 Oct 9 to sympathetically view the matter of M s; 96, y exempting e ex-Servicem of their States/UTs from payi house/p men r ing property tax x. Other Conc O cessions The s status in res spect of un nder-mentio oned conce essions exte ended by v various Stat is also tes 4. ceeding pa ages:given in succ (a) (b) (c) (d) (e) (f) Stamp fee e Examinat tion fee Registrati fee ion Hospitaliz zation fee Entertainm ment tax Provision of free legal assistanc ce

e ove-mention ned conces ssions by The status on exemption of House Tax and other abo 5. States/UTs i given in succeeding pages. S is s g 6. The S States/UTs which ha s, ave not inc corporated exemption of house/ /property ta for exax Servicemen and war widows/wido S w ows, are req quested to d so at the earliest. do e EXE EMPTION O HOUSE TAX FOR SELF OC OF E R CCUPATION N
RSB R CODE C 1 2 3 4 5 STATE/UT S ANDHRA PRA A ADESH ARUNACHAL PRADESH A ASSAM A BIHAR B CHHATTISGA C ARH EXEMP PTED YES NO NO YES INC COME CEILIN Rs. NG NIL L NIL L 50% EXEMPTIO IN HOUSE TAX ON OU OF PROPERTY TAX IS UT S PR ROVIDED TO ALL NON IN NCOME TA PAYEE ES AX SM.

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DELHI D GOA G GUJARAT G HARYANA H HIMACHAL PRADESH H JAMMU AND KASHMIR JHARKHAND KARNATAKA K KERALA K MADHYA PRA M ADESH MAHARASHT M TRA

17 7 18 8 19 9 20 0 21 1 22 2 23 3 24 4 25 5 26 6 27 7 28 8 29 9 30 0 31 1 32 2

MANIPUR M MEGHALAYA M A MIZORAM M NAGALAND N ORISSA O PUNJAB P RAJASTHAN R SIKKIM S TAMIL NADU T TRIPURA T UTTRAKHAND U UTTAR PRAD U DESH WEST BENGA W AL *A ANDAMAN AND NICOBA A AR (U UT) CHANDIGARH (UT) C H PUDUCHERR (UT) P RY

YES 30 UPTO 200 Sq. 0% 0 mtr. cov vered area YES NO YES YES YES NOT EX XEMPTED NO YES YES 50 0% Exempt by Aurang ted gabad, Akola, T Thane, Beed & Pimpari Chinchwad Municip Corporatio only pal ons NO NO YES YES YES YES PLOT S SIZE LESS TH HEN 300M NO NO# YES (P PARTIALLY) FOR W WAR WIDOWS S STAYIN IN THEIR SELF NG R OCCUP PIED HOUSE ES YES YES-25 5% Nil House T is not lev Tax vied in U.T., Chandigarh GRANT OF EXEMPTION T FROM PAYMENT O OF ERTY TAX/ HOUSE PROPE TAX BY ESM/WIDO Y OW

NO O NO O NIL L NO O NO APPLICAB OT BLE NO APPLICAB OT BLE NO O YE ES O NO

NO O NO APPLICAB OT BLE NIL L NIL L NIL L NIL L FO NON INCO OR OME TAX PA AYEE NO O NO INCOME T ON TAX PAYERS S## NO O L NIL Nil Nil Nil NIL L O EILING NO INCOME CE

(# For all widow pensio #) oners, disabled ESM i war/Ops, Gallantry a in , award (Cha akra Series winners s) re e-imbursed from welfa funds are (# House Tax for self occupied house is re ##) f eimbursed from Benev volent Fund to the wa widows/ d ar war w disabled and to the recipients of Param Vir Chakra and to th widows w are in receipt of d s m a he who Defence Fam pensio and are n Income Tax payers D mily on not s. LEGAL ASSISTA ANCE AND OTHER F D FEE/TAX CO ONCESSIO ONS
RSB R CODE 1 2 STA ATE/UT ANDHRA RADESH PR AR RUNACHAL PR RADESH COURT FEE NO NO STAMP FEE NO NO EXAM FEE YES NO REGN FEE NO NO HOSP H PRCHE P FEE F NO N NO N ENTMT E TAX T NO N NO N REE FR LE EGAL AID YE ES NO O

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ASSAM BIH HAR CH HHATTISGAR RH DELHI GO OA GU UJARAT HA ARYANA

NO NO NO NO NO NO NO

NO NO NO NO YES NO NO

NO NO NO YES NO YES YES

NO NO NO NO YES* NO NO

NO N NO N NO N YES Y NO N NO N NO N

10 0 11 1 12 2 13 3 14 4 15 5 16 6 17 7 18 8 19 9 20 0 21 1 22 2 23 3 24 4 25 5 26 6 27 7 28 8 29 9 30 0 31 1 32 2

HIM MACHAL PR RADESH JAM MMU AND KASHMIR JHA ARKHAND KARNATAKA KERALA MA ADHYA PR RADESH MA AHARASHTRA A MA ANIPUR ME EGHALAYA MIZ ZORAM NA AGALAND OR RISSA PUNJAB RA AJASTHAN SIK KKIM TAMIL NADU TRIPURA UTTRAKHAND UTTAR PR RADESH WE EST BENGAL L ANDAMAN AND D NIC COBAR UT CH HANDIGARH UT PUDUCHERRY UT

NO NO NIL NO NO YES NO NO NO NO NO NO NO NO YES NO NO NO NO Nil NO NO

YES NO NIL NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO Nil NO YES(+)

YES NO NIL YES NO YES PSC YES NO NO NO NO NO NO NO NO YES NO NO NO NO Nil NO YES

YES NO NIL NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO Nil NO NO

NO N NO N NIL N NO N NO N NO N YES Y NO N NO N NO N NO N NO N NO N NO N NO N YES Y NO N NO N NO N NO N Nil N NO N NO N

NO N NO N NO N NO N NO N NO N NO N (Only se erving Personne P l) NO N NO N NIL N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N NO N Nil N NO N NO N

NO O NO O NO O NO O YE ES YE ES O NO

NO O NO O NI IL YE ES NO O YE ES Lo income ow Ex xse ervicemen NO O YE ES NO O NO O NO O YE ES NO O NO O YE ES YE ES NO O YE ES NO O Nil NO O YE ES

(* The Exem *) mption of Fee for purchase of flat /plot for pe F t ersonal use e. ()Exemptio of VAT on CSD ES entitled t purchase of AFD ite on o SM to e ems from C CSD w.e.f. Sep 06. (+ ESM are exempted from sta +) re amp duty fr rom execut ting attorne by ex-m ey members of Defence f se ervices in f favour of th agents from the p heir s purpose of representin them at the hearin of their ng t ng ap ppeals und the pens der sion appeal tribunal ru 1946. ule,