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DEPARTMENTS


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Revenue
  • Department Head

  • Sukumar Chitti babu
  • City Revenue Officer, Revenue Department,
  • Greater Chennai Corporation Ripon Building,Chennai-600003
  • 9445190742 / 25383614 / 25619370     ro@chennaicorporation.gov.in
  • Revenue Department

  • Revenue department is one of the important pillars of the Greater Chennai Corporation’s governance edifice. Major sources of income for Greater Chennai Corporation such as Property Tax, Profession Tax are collected by this Department. Property Tax continues to be the main source of revenue for the Greater Chennai Corporation since its inception. Apart from this, this department deals with the conduct of elections for Local Body. The department also attends to Parliamentary and Legislative Assembly election related works such as Summary revision, Intensive revision of electoral rolls, etc. During the natural calamities the Revenue Department's involvement is critical from the relief point of view.

    The functions of the Department are governed by the Chennai City Municipal Corporation Act 1919. Section 98 to 110 & 129 to 138 and Schedule IV of the Chennai City Municipal Corporation Act deals with the rules and regulations of this department.

    This department deals with the following subjects.

Tax
  • Property Tax
  • Profession Tax
  • Entertainment Tax
  • Company Tax
Non-Tax
  • Issuance of Trade Licence
  • Collection of Shopping Complex
  • Booking of Community Centres
  • Street Vendors
  • Election and Miscellaneous
The total strength of the out door complement staff is as follows:
1 City Revenue Officer 01
2 Addl.Revenue Officers 02
3 Asst.Revenue Officers 29
4 Assessors 85
5 Licence Inspectors 102
6 Tax Collector 276
  • Property Tax:

  • As per Section 100(1) of Chennai City Municipal Corporation Act, 1919, every building shall be assessed together with its site and other adjacent premises occupied as appurtenances thereto unless the owner of the building is a different person from the owner of such site or premises.

    (2) The annual value of lands and buildings shall be deemed to be the gross annual rent at which they may at the time of assessment reasonably be expected to let from month to month or from year to year less a deduction, in the case of buildings, of ten per cent of that portion of such annual rent which is attributable to the buildings alone, a part from their sites and the adjacent lands occupied as an appurtenance thereto and the said deduction shall be in lieu of all allowance for repairs or on any other account whatever.

    As per section 100 of Chennai City Municipal Corporation Act 1919, concept of reasonable letting value has been adopted for arriving at Annual Rental Value and Half yearly tax for any property in the limits of Chennai City. The Monthly Rental Value is fixed based on the Basic Street Rate (per Sq. ft.) of the streets, built-up-area and Usage such as Residential and Non-Residential of the buildings.

    General method:

    Half yearly tax = Plinth Area x Basic Street Rate x 135.408%

    Area BSR Rs.
    Monthly Rental Value Area(in sq. ft.) X Basic Street Rate 100 1 100
    Annual Rental Value MRV X 12 12 1200
    Land Value (b X 10%) 10% of ARV 10% 120
    Building Value (b-c) 90% of ARV (ARV - Land value) 1080
    Maintenance (dX10%) 10% of BV 10% 108
    Building Value after maintenance (d - e) Building Value - maintenance 972
    Annual Value (c + f) BV after maintenance + Land Value 1092
    Property Tax(g x 12.40%) 12.40% of AV 135.40
    Concession:

    20% rebate over the monthly rental value is allowed for residential and non- residential buildings for semi permanent structure roof buildings/Portions.

    Half Yearly Tax

    Half Yearly Property Tax for any property is calculated as percentage of annual rental value as per table given below.

    General Tax Education Tax Total Library Cess Total
    9.00% 2.50% 11.50% 0.90% 12.40%
    Note:

    Library cess: 10 paise per Rupee as per the G.O.No.92,Education Department,daed 23.04.2008.

    Education Tax:

    Library cess: U/s of Madras Elementary Education Act, 1920 (as amended) with the sanction of the Provincial Government, the Council levy an Education Tax as a surcharge on property tax.

    • Collection of Property Tax

    • Property tax is collected by extensive use of information technology and initiating people-friendly measures by the Revenue Department at all levels.

      Property tax collection is facilitated through the following various modes

      a) Online mode: Payment through GCC website by way of credit/debit card, QR Code Scan, virtual payment address, UPI without transaction charges.

      b) At all e-seva counters established by TACTV and located at Zonal/Division offices of Greater Chennai Corporation.

      c) Through Hand Held Devices of Tax Collectors with card swiping facility.

      d) Through Mobile Applications: ‘Namma Chennai’ and ‘Paytm’ Apps.

      e) Through Walk-in-Payment mode enabled at select banks.

    • Incentive and Interest

    • As per the amendment issued to Chennai City Municipal Corporation Act, 1919, Five percent Incentive will be granted to the assesses, who pay their property tax within the first fifteen days of the half years i.e. 1st of April to 15th of April for first half year property tax and 1st of October to 15th of October for the second half year property tax

      Two percent simple interest annually will be levied for the payments made after the 15th of first and second half year.

    • Profession Tax

    • Profession Tax is being levied under the provision of tax on professions, trades, calling & employments as per section 138C Chennai City Municipal Corporation Act, 1919 [Tamilnadu Municipal Laws (Second Amendment) Act 1998] and profession tax is being levied on the following Sections:

      • Individuals
      • Private Establishment
      • Salaried People (Central and State Govt.)
      • Company

      Every Company transacts business and every person who is engaged actively or otherwise in any Profession, Trade, Calling and Employment with the Greater Chennai Corporation city limits has to pay half-yearly Profession Tax, as per section 138C of Tamilnadu Municipal Laws Second Amendment Act 59 of 1998. The tax rates are given below in the table in Form-2. for assessment of Profession Tax has to make an application for registration. The Greater Chennai Corporation will assign a permanent number in the style of PTNAN.

      Based on the gross income declared by the Half Yearly Profession Tax will be calculated as per the Table given below:
      S.no Average Half-Yearly Income Half yearly Profession Tax from 01.10.2008 to 31.03.2018 Rs. Half yearly Profession Tax w.e.f. 01.04.2021 Rs.
      1 Upto 21,000 --- NIL NIL
      2 21,001 30,000 100/- 135/-
      3 30,001 45,000 235/- 315/-
      4 45,001 60,000 510/- 690/-
      5 60,001 75,000 760/- 1025/-
      6 75,001 and above -- 1095/- 1250/-
    • Profession tax collection shall be made through the following modes:
    • a) Online mode: Payment through GCC website by a way of credit/debit card facility without transaction charges.

      b) At all e-seva counters established by TACTV and located at Zonal/Division offices of Greater Chennai Corporation.

      c) Through Hand Held Devices of Licence Inspectors with card swiping facility.

      Online Self Assessment for Profession Tax new bookings is also enabled through GCC website.

    • Company Tax

    • The Company Tax is being levied U/s 110, Schedule IV of the Chennai City Municipal Corporation Act, 1919. As per Section 110 of Chennai City Municipal Corporation Act, 1919

      ‘If the Council by a resolution determine that a tax on companies shall be levied, every company which, after the date specified in the notice published under sub-section(2) of section 98-A transacts business within the city any half year not less then sixty days with aggregate shall pay, in addition to any licence fee that may be leviable under this Act, a half yearly tax assessed in accordance with the rules Schedule-IV, but in no case exceeding rupees one Thousand.’

    • Assessment of Companies (See section 110)

    • Companies shall be assessed by the Commissioner on the following scale:
      Paid-up capital Lakhs of rupees Half-yearly Tax (Rs.)
      A Less than one 100/-
      B One and more than one, but less than two 200/-
      C Two and more than two, but less than three 300/-
      D Three and more than three, but less than five 400/-
      E Five and more than five, but less than ten 500/-
      F Ten and above 1000

      Provided that any company, the head or a principal office of which is not in the city and which shows that its gross income received in or from the city in the year immediately preceding the year of taxation:

      A has not exceeded Rs.5,000 shall pay only 25 rupees per half-year.
      B has exceeded Rs.5,000 but has not exceeded Rs.10,000 shall pay only 50 rupees per half-year:
      C has exceeded Rs.10,000 but and has not exceeded Rs.20,000 shall pay only 100 rupees per half-year.
      D has exceeded Rs.20,000 4shall pay per half year 100 rupees together with a sum calculated at the rate of 25 rupees per half year for every 5000 rupees of part thereof of gross income in excess of Rs.20,000 subject to a maximum half-yearly tax of 1,000 rupees.
      Company tax collection shall be made through the following modes:

      a) In Online mode, payment through website by a way of credit/debit card facility without transaction charges.

      b) At all e-seva counters established by TACTV and located at Zonal/Division offices of Greater Chennai Corporation.

      c) Through Hand Held Devices of Licence Inspectors with card swiping facility.

    • Entertainment Tax:

    • The Tamil Nadu Local Authorities Entertainments Tax Act, 2017 (Tamil Nadu Act 20 of 2017) has been enacted w.e.f. 01.07.2017.

      Wherein, the Government has issued an Ordinance and Government Order to levy the Entertainments tax on the exhibition of cinematograph in theatres at revised rates based on the various representations with respect to the enactment of the Act. In accordance with the same, notice dated 29.09.2017 was issued for levy of Entertainments Tax for the theatres located within the limits of the Greater Chennai Corporation whether permanent or semi-permanent w.e.f. 27.09.2017 at the following rates ;

      (i) for new film at the rate of 10% for Tamil language film and 20% for other than Tamil language film,

      (ii) for old film at the rate of 7% for Tamil language film and 14% for other than Tamil language film.

      The theatre owners ought to have collected the Entertainments tax and paid to the Greater Chennai Corporation at the rate of 10% & 20% respectively as per the above clause from 27.09.2017 to 15.10.2017. Even in some stray cases, where Entertainments tax was not collected, it is the duty of the theatre owner to pay Entertainments tax at the above rates from 27.09.2017 to 15.10.2017 to Greater Chennai Corporation.

      Whereas, the Government in Government Order dated16.10.2017 has further revised the levy of Entertainments tax on exhibition of cinematograph in theatres whether permanent or semi-permanent by way of remission w.e.f. 16.10.2017 at the following rates ;

      (i) at the rate 8% for new Tamil films, 15% for new films made in other Indian languages, and 20% for new films made in English & other foreign languages,

      (ii) at the rate of 7% for old Tamil film, 10% for old films made in other Indian languages, and 14% for old films made in English & other foreign language.

      Notice is hereby issued, that the Greater Chennai Corporation will levy and collect Entertainments Tax for cinematograph exhibition in the theatres within its jurisdiction w.e.f. 16.10.2017 at rates specified above

      Category of Entertainments Quantum of Tax
      1. 27.09.2017 to 15.10.2017 at rate of for new film at the rate of 10% forTamil language film and 20% for other than Tamil language film,
      2.for old film at the rate of 7% for Tamil language film and 14% for other than Tamil language film.
      3.at the rate 8% for new Tamil films, 15% for new films made in other Indian languages, and 20% for new films made in English & other foreign languages,
      4.at the rate of 7% for old Tamil film, 10% for old films made in other Indian languages, and 14% for old films made in English & other foreign language.
      Entertainment Tax on Amusement 10% on each payment for admission
      Entertainment Tax on Recreation Parlor 20% on each payment for admission
      Entertainment Tax on Cricket and other tournaments 25% on each payment for admission
    • Entertainment tax collection shall be made through the following modes:
    • a) In Online mode, payment through website by a way of credit/debit card facility without transaction charges.

      b) At all e-seva counters established by TACTV and located at Zonal/Division offices of Greater Chennai Corporation.

    • Trade Licence:

    • All the licenceable trades scheduled in Chennai City Municipal Corporation Act, 1919 have been booked and collected Licence fees along with conservancy charges. After adhering to all the provisions licence fees is collected and licence issued to the licencees.

    • Renewal of Trade Licence shall be facilitated through the following modes:
    • a) Online mode: Payment through website by a way of credit/debit card facility without transaction charges

      b) At all e-seva counters established by TACTV and located at Zonal/Division offices of Greater Chennai Corporation.

    • Community Centres:

    • Greater Chennai Corporation has constructed several Community Centers for the use of the general public in order and to increase the revenue of Chennai Corporation. The Community Centers are being allotted on a rental basis with specific conditions. The capacity of the Community Center varies from 40 to 600 person.

      The following amount is being collected from the applicant:

      Rent for the Community Center,

      GST on rent,

      Rs.1000/- as Deposit for the Electricity Charges, (Rs.20,000/- is being collected as Deposit for Community Center at Dr. Ambedkar Road, Zone-X and Rs.15,000/- is being collected as Deposit for Sir P.T. Theagaraya Hall at G.N. Chetty Road)

      It has been proposed to supply the required utensils to the users free of cost as per the announcement of the Worshipful Mayor.

      The minimum rent amount is Rs.500/-day and the maximum rent amount is Rs.25000/-day.

      Security Deposit is Rs.1,000/- (for rent amount up to Rs.2000/-)

      Security Deposit is Rs.1,500/- (for rent amount above Rs.2,000/-)

      The community halls are also being utilized by the Corporation of Chennai during the election process for conducting training class to the polling officials and to accommodate CRPF personnel.

    • Frequently Asked Questions:

    • What is Property Tax?

      Property Tax is a tax levied by the Urban Local Bodies for the land and buildings located in their jurisdictions.

      Who has to pay property Tax?

      The owner/occupier of the land and buildings has to pay property tax to the concerned Urban Local Bodies.

      How property tax is calculated for the property?

      Property Tax is calculated based on the Built-up-Area of the property, Usage and Location of the property, i.e. Street/Area/Location/Ward/Zone.

      When Property should be assessed for property tax?

      As per Section 107 of Chennai City Municipal Corporation Act, 1919, property tax should be levied for the properties after the completion or occupation whichever is earlier.

      When property Tax should be paid?

      As per Section 104 of Chennai City Municipal Corporation Act, 1919 the property tax shall be paid by the assessee within fifteen days from the date of commencement of the half year( i.e.) before 15.04.XXXX and 15.10.XXXX.

      If the assessee has not paid the property tax within the stipulated period ….

      Two percent simple interest per annum will be levied for their unpaid amount.

      If the assessee has paid the property tax within the stipulated period ….

      Five percent incentive will be granted and the assessee may deduct the incentive and pay the remaining. It will be displayed in DCB.

      Is the assessee eligible for Incentive for his/her part payment of property tax ?

      No. Incentive is eligible only for the full payment of property tax.

      Whether property unassessed or underassessed, Corporation will take any penal action?

      If any property unassessed/underassessed noticed by the Greater Chennai Corporation, the property tax may be levied for such property upto 12 half years as per Section 137B of Chennai City Municipal Corporation Act, 1919.

      What is the Basic Street Rate and How Property Tax is calculated for the property?

      Property Tax is being calculated based on the Basic Street Rate fixed for the each street. The property tax calculator is provided in the GCC website. Anyone can get the property tax of the building by providing the area(in sq, ft.), usage(Residential/Non-residential) and Street details in Property Tax calculator.

      Whether the assessee has to go and pay the property tax at GCC offices?

      In Online mode, payment through website by a way of credit/debit card facility without transaction charges..

      At all e-seva counters established by TACTV and located at Zonal/Division offices & Headquarters of Greater Chennai Corporation.

      Through Hand Held Devices of Tax Collectors with card swiping facility.

      Through Mobile App. of ‘Namma Chennai’ and ‘Paytm’

      Through Walk-in-Payment mode enabled at selective banks..

      Whether property tax for the commercial usage will be higher than the residential usage?

      Yes.

      How a citizen will get property tax assessment for his property?

      The citizen can apply for assessing to his/her property for property tax at any one of the following offices: By submitting his/her request at the Zonal Offices By submitting his/her request at Head Quarters. By submitting his/her request at any one of the TACTV counters located at within the limits of concerned Zonal offices.

      What are the properties eligible from the payment of property tax?

      Please refer, Section 101 of Chennai City Municipal Corporation Act, 1919.

      What are the documents required for assessment of property tax?

      Request letter Registered Title Deed in favour of applicant Construction agreement(if it is flat) Filled application Form – VI (Available in GCC Website) Approved Building Plan (if obtained from the concerned authority)

      How the assessee can file his objections for his levied property tax if he/she considered it is wrong?

      After the receipt of the Assessment Order(Notice – 6/Notice -7) assesses may file an objection with regard to area/usage and any errors to the Deputy Commissioner(R&F)/Regional Deputy Commissioner concerned with required documents.

      Whether the order issued by the Deputy Commissioner(Revenue & Finance)/ Regional Deputy Commissioner is final?

      No. If assessee is not satisfied the orders of the Deputy Commissioner(Revenue & Finance)/Regional Deputy Commissioner may file an appeal at Taxation appeal Tribunal after the Fifty percent payment of property tax in case of new assessment and Existing Tax along with Fifty percent difference of tax in case of Modifications.

      If a citizen purchased the old property in the limits of GCC how the assessee name can be changed? How to apply? What are the documents required for it?

      The Vendor/Purchaser has to submit the following documents at the concerned Zonal Office for transfer of assessment: Copy of the Registered Title Deed with Notary Public attestation. Upto date property tax paid receipt Encumbrance Certificate( if registration happened Three years before the submission period) Demand Draft for Rs.50/- drawn in favour of Revenue Officer, Corporation of Chennai(if registration happened three months before the submission period) Filled application form-9 (Available in GCC Website)

      How to apply for transfer of property tax assessment under inheritance grounds?

      The applicant can apply at the concerned Zonal Offices along with the following documents: Death Certificate of the assessee Legalheir Certificate of the assessee. Filled application form (Available in GCC Website) Demand Draft for Rs.50/- drawn in favour of Revenue Officer, Corporation of Chennai(if applicants apply after one year of death occurrence)

      How long it will take to get the Property Tax Transfer Assessment order?

      Within Fifteen days the assessee can get the transfer assessment order if all the documents are submitted.

      Whether any additional construction/modification should be informed to Greater Chennai Corporation for revision of property tax?

      Yes. U/s 107 of Chennai City Municipal Corporation Act, 1919, any modification/additional construction should be informed to Greater Chennai Corporation for revision of property tax.

      Whether all the commercial establishments should be assessed under same tariff?

      No. The Lodging Houses, Kalyanamandapams, Hospitals and Cinema Theatres will be assessed under Special Type Categroy based on their Room Tariff, Rent per day, Bed Tariff and Seat Rate.

      I am having Educational Institution, how my property will be assessed for property tax.

      Educational Institutions other than Government, Government aided, run by local bodies will be assessed under Residential Basic Street for their built-up-area plus 60 percent surcharge for educational buildings. If any commercial portions in the premises will be assessed under Non-Residential Basic Street Rate.

      I proposed to purchase Vacant Land in the limits of Greater Chennai Corporation. Whether I should pay any tax to GCC at what rate?

      Yes. Vacant Land Tax should be paid to Greater Chennai Corporation @ 0.50p per Square Feet. If vacant land is being used for commercial purpose, Tax will be levied @ Rs. 1.50p per square feet.

      How long it will take to assess and issue assessment orders for property tax?

      Property Tax orders will be issued usually within fifteen days from the date of application for normal buildings.

      What is the duration for the services offered by the Revenue Department?

      Please refer the citizen charter at GCC website.

      If any amount paid as excess, how can I get back?

      The excess amount paid by the assessee will be adjusted towards subsequent half years.

      If any issues with regard to Tax how can a citizen contact the concerned?

      The citizen can raise the complaint through Public Grievance and Redressal System at GCC website or contact through Toll Free number 1913 or can send the email to ro@chennaicorporation.gov.in.