Uttar Pradesh · Act 2 of 1916

Section 141A — Option to deposit a tax on the annual value of building or land or of both by selfassessment

UTTAR PRADESH MUNICIPALITIES ACT, 1916

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1[141-A. Notwithstanding anything to the contrary in any other provisions of this Act, the owner or occupier primarily liable for payment of tax in respect of a building may himself assess every year his liability regarding the amount of property tax payable by him and in doing so he may himself determine the annual value of the building in accordance with the provisions of section 140, a and deposit the tax so assessed by him in such manner, together with a statement of such self-assessment, in such form as may be prescribed.

Source footnotes

1. Subs. by sec. 11 of U. P. Act no. 08 of 2011.

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Next · Section 141BSubmission of the details of houses or lands for assessment of tax →All sections / सभी धाराएँUTTAR PRADESH MUNICIPALITIES ACT, 1916 →
More sections of this actSection 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Declaration and definition of municipalities and cities.Section 3A · Municipality for every transitional area and smaller urban areaSection 3B · Constitution and composition of Ward CommitteeSection 4 · Procedure preliminary to issue notificationSection 5 · Effect of including area in Transitional area or smaller urban areaSection 5-A · Director of Local Bodies.
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India Code, Government of India. Text fetched 24 Oct 2026. Source metadata reports last modification: 2025-12-02. Check the linked official text and subsequent notifications when applying a provision.

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Section 141A — Option to deposit a tax on the annual value of building or land or of both by selfassessment | UTTAR PRADESH MUNICIPALITIES ACT, 1916 | NYAYA SIGNAL

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