Section 20(1)(b) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(b)If such date falls within the last two months of a half-year or four months of a year, the owner shall, subject to notice being given under clause(a), be entitled to a remission of the whole of the tax or enhanced tax, as the case may be, payable in respect of the house for that half-year or year.