Tamil Nadu Apartment Ownership Act, 2022
Section 20. Separate assessment.
Notwithstanding anything to the contrary contained in any law for the time being in force,- (a) each apartment and its percentage of undivided interest in the common areas and facilities shall be deemed to be a separate property for the purpose of assessment of tax on land and building leviable under such law and shall be assessed and taxed accordingly; and (b) the building, or the property or any of the common areas and facilities thereto, shall not be assessed to any such tax separately.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
Cases citing this section
No order or office report we hold cites this section yet.
Source: Order and office-report PDFs whose text cites the section, read by rule (document_citations); each case through its orders and office reports that carry the PDF