Property Tax

Property tax is a levy imposed by local governments on real estate properties, based on their value. It funds public services like education, infrastructure, and emergency services. Rates and regulations vary by region or municipality.

Kolkata Municipal Corporation (Self-Assessment System, Manner and Forms) Rules, 2017

Any owner of land comprising any building or any vacant land or covered space of building or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, shall file a return of self-assessment within sixty days from the date of final publication of the Scheme.