Notwithstanding anything to the contrary contained in any law relating to local authorities, each apartment and its percentage of undivided interest in the common areas and facilities appurtenant to such apartment shall be deemed to be separate property for the purpose of assessment of tax on lands and buildings leviable under such law and shall be assessed and taxed accordingly; and for this purpose a local authority shall make suitable regulations to carry out the provisions of this section.
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Section 1 · Short title, extent and commencementSection 2 · ApplicationSection 3 · DefinitionsSection 4 · Ownership of apartmentsSection 5 · Apartment to be heritable and transferableSection 6 · Compliance with the covenants and bye-lawsSection 7 · Execution of sub-lease or/and terms and conditions of sub-leaseSection 8 · Certain works prohibitedIndia Code, Government of India. Text fetched 21 Oct 2026. Source metadata reports last modification: 2026-05-11. Check the linked official text and subsequent notifications when applying a provision.