Section 30th in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
30th. two equal instalments through demand draft or E-Payment. The first being before
May and second by 29th November of each financial year. However, theowner or occupier or person primarily liable to pay property tax may choose topay in one installment:Provided that if the owner or occupier who is liable to pay property tax filesreturn and also pays property tax for the whole year, within one month from thedate of commencement of each year he shall be allowed a rebate of five per centon the tax payable by him:Provided further that the Government may on the recommendation of theCorporation by notification extend the time limit for payment of property taxwithout penalty and for the benefit of Five percent rebate in respect of anyfinancial year.Provided also that subject to random scrutiny as may be prescribed, the taxreturn filed for the first time or the year in which guidance value of property has
