Section 21(1)(b) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(b)if such date falls within the first four months of a half-year or eight months of a year, be entitled to a remission of so much not exceeding a half of the house-tax payable in respect thereof for that half-year or year, as is proportionate to the number of days in that half-year or year preceding such date.