Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
Annexure-VII ANNEXURE-VII Comparative statement of change in the Final Report from that of Interim ReportS.N.
Use in Property Recommendation of Interim Report of MVC-III
Recommendation of Final Report of MVC-III
1 Matrix Classification/Categorisation
Classification of MVC-I is final.
2 Impact of Delhi Metro Committee decided to fix a new 11th parameter of Metro Station and allot 5 point for the colonies falling in a 1 KM radius of Metro line {Para 3.22(x)}
The Committee desired to postpone the calculation of the impact of Metro to the next MVC which will in any case have to consider the latest capital values/rental values as impacted by the introduction of the Metro. Hence, the committee decided to drop this recommendation. {Para 10(i)}
3 Categorisation of Industrial Areas.
The industrial areas specified in the Master Plan of Delhi 2021 should be in Category-B and those in non-conforming cluster with 70% and above concentration should be in C category (Para 4.18).
The Committee decided that the two industrial categories specified in the MPD 2021 should be adhered to and both shall be in Category-B. {Para 10(ii)}.
4 Up-gradation of Trans-Yamuna Areas and DDA Colonies.
The Committee agreed with the proposal made in the presentation of the MCD that all DDA developed colonies in East Delhi be categorised at par with other DDA Developed colonies in East/North Delhi and categorisation thereof shall be one category above from the existing categorisation.(Para 3.22(ix).
The Committee decided to drop this recommendation {Para 10(iii)}.
5 Use factor of Hotels. The committee decided to apply the factor of 6 in case of 3 and 4 star hotels and to continue the factor of 10 for 5 star Hotels and above (Para 4.12)
The Committee decided that to bring Hotels in Delhi in line with the practice in other Metro Cities such as Banglore and recommended that a use factor of 10 may continue to apply to all hotels respective of their location {Para 10(iv)}.
6 Use factor of Entertainment, Recreation and Clubs.
The Committee felt use factor of 4 instead of 3 to bring them at par with general commercial {Para 4.15}.
The use factor 3 mentioned para 4.9 is a typographic error and the reasons justifying a use factor of 4 in para 4.15 are correct. Para 4.15 stated that the entertainment and recreation industries have seen a robust growth with sufficient increase in earning capacity and hence it is justified to bring them at par with general commercial properties with a use factor of 4. Hence, the Committee decided that para 4.15 in the Interim Report is the valid recommendation and para 4.9 should be treated as removed {Para 10(V)}
7 Use factor of Banquet Halls & Barat Ghar
The Committee recommended that Banquet Hall should be assigned the use factor 6 instead of existing 4 and Barat Ghar should also attract use factor 6 (Para 4.17)
The Committee recommended that use factor of 6 for both in Banquet Hall and Barat Ghars {Para 10(vi)}.
8 Use factor for Private hostels and guest house for student
All big special commercial properties i.e. Malls/Multiplexes, Guest Houses, Farm Houses in non-residential use and big commercial showrooms with covered area of 1500 sq. ft. and above a factor of 6 was decided to be applied against the existing 4.
The Committee reiterated its recommendation in Para 4.3 of the Interim Report i.e. a use factor of 6 to be applied.
9 Warehouses and Cold Storages
- The Committee recommended after having heard many representations, decided to leave the issue to be dealt with by the Commissioner, MCD as it only involves laying down the valid yardstick for working out the covered area of Warehouses and Cold Storages depending on the heights of the structure thereon {Para 10 (viii)}. The matter is under examination.
10 Treatment of vacant land
The Committee recommended to increase to unit area value of Vacant Land from 0.3 to 0.5
The Committee had recommended to retain the use factor 0.5 for vacant land and leaving it to
of the category of colonies.(Para 4.24) the Commissioner, MCD to deal with the issue of levying of property tax as such on land vacant for some reasons {Para 4(ix)}.
11 Treatment of one-time property tax
- It has been felt by the committee that the matter may exempt such properties from the payment of property tax under the UAM if there is no change in the properties. If any change in law is required, the same may be adopted. The matter had already been referred to GNCTD for carrying out amendment in the DMC Act.
Annexure-VIII
ANNEXURE-VIII Recommendations of Multiplicative Factors of MVC-III Use Factors:S. N.
Use in property Existing use factor
Proposed use factor by MVC-III in the Interim Report
Recommendation of Final Report of MVC-III
1 Residential 1 1 (Para 4.2) Same as of Interim Report. 2
(I) Big/Super/Special Commercial properties i.e. Malls/Multiplexes, Guest Houses, Petrol Pumps, CNG Stations, Farm Houses in non-residential use and big commercial properties/showrooms with covered area of 1500 sq. ft. and above.
4 6 (Para 4.3 and 4.4)
Same as of Interim Report.
(2)Normal Commercial properties 4 4 (Para 4.4) 3 Public Utility: (3)Public Utility:Public Utility includes water supply, sewage
and drainage, solid waste management, energy- generation and supply thereof, telecommunication services, LP gas distribution system, and public transport system whether managed by the Government or otherwise. (i) Owned by Govt. (Central or State) and local bodies except those of the corporate bodies/autonomous bodies.(ii) Owned by others 2
2
2 (Para 4.6)
4(Para 4.6)
4 Telecom Towers 2 4 (Para 4.7) Same as of Interim Report.5 Hoardings 10 10 (Para 4.8) Same as of Interim Report.6 Entertainment, Recreation & Clubs 3 4 (Para 4.15) 4 {Para 10(v)}7 Business/Shops 4 4 (Para 4.10) Same as of Interim Report.8 Banks including ATMs 4 4 (Para 4.11) Same as of Interim Report.9 Hotels
(i) Upto 2 Stars 4 (i) 6 for 3& 4 Star Hotels
The Committee decided that to bring Hotels in Delhi in line with the practice in other Metro Cities such as Banglore and recommended that a use factor of 10 may continue to apply to all hotels respective of their location {Para 10(iv)}. (As per Final Report of MVC-III)
(ii) 3 Stars and above 10 (ii) 10 for 5 Star Hotels and above (Para 4.12)
10 Public Purpose: (a) Medical Institutions: (i) Medical Institutions as well as Medical Educational
Institutions of Govt. /Local bodies1 1(Para 4.14)
(a)(i)Same as of Interim Report.
(ii)Medical Institutions and Medical Educational Institutions not covered by (i) above and Private Clinics/Nursing Homes including dental clinics & diagnostic labs/polyclinic OPD/general practitioners(Allopathic/Homeopathic/Ayurvedic) providing consultancy/diagnostic services from their self owned premises.
2 4(Para 4.14) (a) (ii)
Same as of Interim Report.
(iii) Multi Speciality or Speciality Hospitals, run by trusts/societies and allorted land on subsidized rates by DDA or any govt, agency, and/ or run by trusts/societies charging market rates for providing specialized medical sevices, such as Ganga Ram, Tirath Ram, Holy Family, Sunder Lal etc. be assigned the use factor of 4.
2 4(Para 4.14)(a)(iii)
Same as of Interim Report
(iv)
Corporate Super-Speciality Hospitals and allotted land on subsidized rates by DDA or any govt. agency, and/or run by trusts/ societies charging market rates for providing super-speciality services, such as Max, Fortis, Apollo, Escorts, Indian Spinal Injuries Institue, Heart & Lungs Institute/Centre, Rajiv Gandhi Cancer Research Hospital, Dharamshila Cancer Research Hospital etc. be assigned the use factor of 4 instead of existing 2.
2 4(Para 4.14)(a)(iv)
Same as of Interim Report
(b) Educational Institution: (i) Schools/Educational Institutions- run by Govt.
(Central/State)/Local bodies, which includes Govt. 1 1(Para 4.14)
(b)(i)Same as of Interim Report
Annexure-IX Recommendations of MVC-III ANNEXURE-IXOccupancy Factor (S-Self Occupied & R-Rented):S.N. Category Type Existing
FactorRecommended Factor
1 Residential - Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report)2 Residential - Rented R 2 2(Para 4.2 and 4.5 of the Interim Report)3 Non-Residential - Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report)4 Non-Residential - Rented/Tenanted R 1 2(Para 4.2 and 4.5 of the Interim Report)5 Farmhouse - Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report)6 Farmhouse - Residential Tenanted R 2 2(Para 4.2 and 4.5 of the Interim Report)7 Govt. - Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report)8 Govt. - Residential Rented R 1 2(Para 4.2 and 4.5 of the Interim Report)9 Govt. - Non Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report)10 Govt. - Non Residential Rented R 1 2(Para 4.2 and 4.5 of the Interim Report)11 Farmhouse - Non Residential Self Occupied S 1 1(Para 4.2 and 4.5 of the Interim Report)12 Farmhouse - Non Residential Tenanted R 1 2(Para 4.2 and 4.5 of the Interim Report)
Annexure-X
Recommendations of MVC-III ANNEXURE-XClassification of Groups of Properties:S.N. Use in Property Recommendation of Interim Report of MVC-III Recommendation of
final Report of MVC-III1. Categorisation of
Industrial Areas.(1) Industrial Areas specified in MPD-2021 'B' Category Recommended
Category 'B' for both type of industrial properties (Para 10(ii).
(2) Industrial Areas developed in non-confirming clusters with 70% and above concentration. (Para 4.18) 'C' Category
2 Super Commercial Properties.
Big commercial properties like starred hotels, Malls, Multiplexes, Guest Houses, Petrol Pumps, CNG Stations, Farm Houses in Non-residential use and big show rooms in well established notified commercial markets are a class by themselves and have no similarity with other small commercial properties like small shops. Such big commercial properties have received too much reduction in Property Tax payable on switch over to U.A.M. and deserve to contribute more to the Property Tax revenues on account of higher burden on Municipal Services as well as on account of much higher capacity to pay. However, public utility commercial properties like Banks and Post-offices are not similar to those big commercial properties and can reasonably be equated with the normal commercial properties in a particular locality so as to attract the same Unit Area Values of factor values. The Committee, therefore, agrees with the presentation made on behalf of the Commissioner, M.C.D. that the big commercial properties like Starred hotels, Malls, Multiplexes, Guest Houses, Petrol Pumps, Farm Houses used for non-residential purposes and big show rooms above 1500Sq.ft. covered area which are mostly in recognized/DDA approved markets should be treated as a separate class by themselves.
Same as of Interim Report
Recommended that all Hotels-five star & above, Multiplexes, Petrol Pumps, Farm Houses in non-residential use, Guest Houses, Malls and all commercial properties measuring 1500sq. Ft. or more be treated as category 'A' properties and 3 & 4 Star Hotels treated as category 'B' if the colony is categorized below 'B', regardless of the category of the colonies in which they incidentally fall. (Para 4.4)
3 Properties of International Airport.
Recommended to place International Airport Complex and all its properties in 'A' category. (Para 4.13)
Same as of Interim Report
4 Corporate/Super-Speciality Hospitals
Corporate/Super-Speciality Hospitals and allotted land on subsidized rates by DDA or any govt. agency, and/ or run by trusts/societies charging market rates for providing super-specialty services, such as Max, Fortis, Apollo, Escorts, Indian Spinal Injuries Institute, Heart & Lungs Institute/Centre, Rajiv Gandhi Cancer Research Hospital, Dharamshila Cancer Research Hospital etc for the purpose of classification of category of Unit Area Value of such properties have been recommended under category 'A' irrespective of their location (Para 4.14(a)(iv)
Same as of Interim Report
EAST DELHI MUNICIPAL CORPORATION
1. Ledge Folio No. Please enter the Ledger Folio No of the Property being Assessed, if available (Write N/A if Not available
2. Registration No. / UPIC Unique Identification Code/ Property ID No. {Mandatory for all existing registered online users. Please fill your Registration No. starting with (0708) }
3. Type of Property* Please refer to Annexure-A. Choose only one option.
If Type of Property is Residential - Plotted, then please tick one option Kothi/ Vacant Plot Builder Floor
Please Tick in the box if the property is a Janta Flat (Applicable only for Residential DDA. Refer to Annexure-B for details on categorization)
4. Type of Owner * Please refer to Annexure –C. Choose only one option.
5. Property Owners/Details* Name of Property Owner/s (if more than 2 owners for the same property then please attach Annexure for the same)
Name (First Name, Middle Name, Surmane) /Name of Company/ Organization etc. *
GenderM/F
Type of Rebate (if applicable) 1. Senior Citizen (60 yrs. Or more)2. Owned by Women/ Woman to the extent of her own share 3. Physically Challenged 4. Ex-servicemen 5. Single self residential female child
Age (as on 30th June of Current Financial Year)
6. Property Identification Details *
Enter the Property details/ address for which the tax is being paid. If your Colony Name is not in the Help/Tax Guide, than Please enter the Highest Neighboring colony and its category Enter the Name of your colony in Address column.
Property/ House Number*
Address *
Colony Name *(Refer to the Help/Tax Guide)
Category* Colony Sr. No. * Pin Code Zone Name *
7. Correspondence Address
Property / House Number
Address
Pin Code
Phone: No. Mobile No. * Email
Bank Account No.* Branch Name* IFSC Code *
PAN No.* Aadhar No.*
SELF ASSESSMENT PROPERTY TAX FORMF.Y. 2016-17
Penal Provisions in DMC (Amendment) Act, 2003 exist for Wrong Calculation and Concealment of Facts
Zone ___________________________________
Ward No. _______________________________
Colony Name __________________________
Receipt No. ____________________________
Date of Receipt ________________________
* This is a Mandatory Section / field which has field and cannot be left blank
8. Plot/ / Land/ Kothi/ Bungalow /Farm House details
8 a) Area of Plot /Land* (in Sq. meters) Sq.yard = 0.8361 Sq. metrs, 1 Sq. foot = 0.0929 Sq. metre
8 b) Built –Up/Constructed area on the Ground Floor*(in Sq. metres )
8 C) Percentage Area Built UP/ Construed* (8B divided by 8A) x 100
8D Unit area value* (Refer to Annexure-D) Rs. 8E Vacant Land Use Factor* (Refer to Annexure –H)
(i) (ii)
Factor ID
Use factor
8F Occupancy Factor* (Refer to Annexure –I) (i) (ii)
Type Factor
8G Annual Value* (8A - 8B) x 8D x 8E(ii) 8F (ii) x 0.3
8H Rate of Tax %* (Refer to Annexure-E)
8 I Exemption category, if applicable (Refer to Annexure-L )
8 J Vacant Land Annual Tax (8G x 8H x 8I) divided by 100 Rs.
9. Building Details and Tax Calculation
* Applicable for all type of built up properties. Enter each floor details in separate lines. Attach Annexure if required. * While Calculating if any value is BLANK, then replace with 1 (one)
Floor No. *
Unit Area Value* Rs. /Sq.Meters(Refer Annex-D)
CoveredArea*
(in sq. meters)1 Sq. Yard= 0.8361 Sqm 1 Sq.foot 0.0929 Sq. meters
Aged Factor*(Refer Annex-F)
StructureFactor*(Refer
Annex-G)
Use Factor*(Refer Annexure
-H
Occupancy factor*
Refer Annex.-I
Flat factor (Refer Annex-J
Annual Value* (9Bx9Cx9Ex9Fx9Hx9Jx9K)
Rate Of Tax % (Refer Annex-E)
Exemption Category (if applicable)Refer Annex-L( It not applicable put value as 1)
Annual Tax (9Lx9Mx 9N Divided by 100
Year of Const.
AgeFactor
FactorID
Use Factor
Type Factor
9A 9B 9C 9D 9E 9F 9G 9H 9I 9J 9K 9L 9M 9N 9O
(Floor Number: Basement = -1, Ground = 0, First Floor=1, Second Floor= 2, Third =3 etc. Consider Mezzanine as a floor)
10. Total Annual Value* (Total of 8 G and 9 L) 11. Total Annual Tax (Total of 9 O and 8 J)
]12. Rebate Calculation Rebate applicable for Single property up to 200 Sq. Meters covered area (on pro-rata basis) owned by Senior Citizen, Woman and physically Challenged or Ex- servicemen which is self Occupied for Residential Use.
12A. If CA Is Iess Than 200 Sq. meters : Rebate Amount = Annual Tax (Total of 90) x 0.3 ( if applicable) If CA is more than 200 Sq. Meters: Rebate Amount = Annual Tax (Total of 90) x 200 x 0.3/ Total Covered Area Rs.
12B. For Taxpayer under one time Payment Applicable Rebate IF CA is iess than 200 Sq. meters : Rebate Amount = Annual Tax (15D) x0.3 (If Applicable) If CA is more than 200 Sq. meters : Rebate Amount = Annual Tax (15D)x200 x 0.3/ Total Covered area
Rs
* This is a mandatory section/ field which ha to be filled and cannot be left blank
13. Exemption Details13A. Total Annual Value of Exempted Portion derived from (8G and 9L) Rs.
14. Service Charges Applicable for : Union Properties (Ref. Section 119 DMC Act) or Public Charity Properties (refer Annexure –L)
14A. Service Charge @ 75% of property Tax (If a Union Property is situated in any approved or unauthorized regularized colonies)
Rs.
14B. Service Charge @ 50% of property Tax (If a Union Property is situated in any colonies other than above including urbanized villages, unauthorized colonies rural villages etc.)
Rs.
14C. Service Charge @75% of Property Tax (Public charity Properties as per section 115 (1) (iv)
Rs.
14D. Total Tax Service Charges (14 A or 14 B or 14C+16L below ( from here Proceed to 18 M for payment details)
Rs.
(No Rebate is admissible on Service Charges)
15. One Time Tax Payment Application for properties exempted under One Time Tax Payment Scheme whose use, structure and ownership have not been changed since 1986 (Refer Section 116H)
15A. Rateable Value amount in the basis of which the One Time Tax was paid Rs.
15B. Annual Value for the purpose of Tax in Unite Area System (10-15A) Rs.
15C. Rate Of Tax % (Refer to Annexure-E)
15D. Annual Tax {(15B x 15C) divide by 100 } Rs.
16. Arrears of Tax/Service Charges and interest thereon
Application if you have arrears or interest to be paid. Interest is chargeable @1% per month or part of the month after the due date of each quarter in which the tax was due. Refer to Help/Tax Guide for interest Computation.
year Amount Interest Penalty (Leived, if any) Total
16A. Upto 2003-04 Rs.
16B. 2004-05 & onwards Rs.
16C. Rs.
16D. Rs.
16E. Rs.
16F. Rs.
16G. Grand Total Rs.
17. Payment Details for 2015-2016
17A. Receipt No. 17B. Receipt Date 17C Amount Paid Rs.
*18. Payment Details 2016-17 Application for All
18A. Total Annual Tax calculate at 11 or 15 D Rs.
18B Rebate Amount (if applicable) at 12A or 12B Rs.
18C Tax Amount (18A-18B) Rs.
* This is a mandatory section/ filed which has to filled and cannot be left blank.
18D Nature of Payment* (Please Tick one) Lump sum (continue to point 18 E) Quarterly Payment (Continue to Point 18 I)
18E REBATES (Application if paying in Lump sum on before 30th June, 2016 otherwise no Rebate is admissible) (a) Lump sum Payment Rebate 15% of 18 C Rs.
(b) Additional rebate on Lump sum payment in case of Cooperative Group Housing Society of 20% of (18C-18E (a) Rs.
(c) Additional rebate on Lump sum payment in case of only Municipal corporation Aided Schools 90% of 18C-18E (a) Rs.
Total (d) Additional rebate of 5% shall be admissible to the owner of property for single self residential unit having female child only. This will be 8 % if all the female child are studying in municipal schools. This rebate is admissible till marriage of the child.
Rs.
Total of Rebate (a+b+c+d) Rs.
18F. Interest for 2016-17 (Applicable for payments after 30th June of current year) Rs.
18G. Tax Arrears (if payable) at 16 G Rs
18H. Net Tax Payable 18 C+ 18F+ 18G – 18E Rs
18I. Net Tax Payable if paying quarterly (18C/4) + (18F + 18G) Rs
18J. Net Tax Payable In Words* Rs.
18K. If paying quarterly Please Tick One)
1st Quarter Ending 30th June, 2016
2nd QuarterEnding 30 Sep., 2016
3rd QuarterEnding 31 Dec., 2016
4th QuarterEnding 31 Mar., 2017
18L. Mode of Payment*(Please Tick One)
Cash Cheque Demand Draft
18M. Cheque /DD Details (Application if you have chosen Cheque or DD in option 18 L) Please make crossed Cheque / DD in Favour of ‘Commissioner, East Municipal Corporation: Also write owner Name, Phone Number and Property Address on back of Cheque/DD.
Cheque/DD (1) (i) Number (ii) Date (iii) Bank
(Iv) Branch Name (v) Account Number
* DECLARATION & VERIFICATION:Certified that __________________ sq. mtr. area as per the annual property tax Return has been carried out as addition / Alternation/ Renovation in the year____________.
I certify that the Particulars filed in this from are true and correct to the best of my knowledge and I am authorized to sing this form. I am aware of the penal provisions of Delhi Municipal Corporation Act., 1957 (as amended) which are attached on willful suppression and submission of false and incorrect particulars.
Name ____________________________________________________________ Date: ________________
Signature : _______________Rebates :
(1) Additional rebate of 5% shall be admissible to the owner of property for single self residential unit having female child only. This will be 8 % if all the female child are studying in municipal schools. This rebate is admissible till marriage of the child.
(2) Additional rebate of 2% of the tax payable after all eligible discounts U/s 114B and 123B(3) or otherwise as incentive for the taxpayers filing the property tax returns online and making property tax payments online through the payment gateway provided on www.mcdpropertytax.in subject to maximum tax not exceeding Rs. 10,000/-.
(3) Rebate U/s 123B(3) for timely payment of tax in lump sum :(i) A payment of the tax due in lump sum in one installment for the FY by 30th June of that FY shall entitle one to a rebate of
15% of the total tax amount due.(ii) No rebates would be given on payment in quarterly installments.(iii) Late payment shall invite interest @ 1%per month or part of the month after the due date of each quarter in which the tax
is due.(4) Concession for flats :- Rebate of 10% of the Annual Value presently applicable to the DDA/CGHS flats upto covered space
of 100 sq. mtrs. (on pro-rata basis).
(5) Rebate U/s 114B : - A rebate of 30% of tax due on the covered space of such building )on pro rata basis) shall be allowed upto the covered space off 200 sq. mtrs. To persons of eligible categories, i.e. senior citizens (60 years or more), women (irrespective of her age) or physically challenged persons of ex-servicemen (irrespective of age) singly or jointly owned by any of these categories and such rebate shall be only for one property in NCTD.
(6) Additional rebate of 20% of the tax due on lump sum payment in cases of properties in C-operative Group Housing Societies (CGHS).
(7) Additional rebate of 90% on lump sum payment in case of only MCD Aided schools.
* This is a mandatory section / field which has to be filled and cannot be left blank
Related Documents
