Section 107(1)(c) in Chennai City Municipal Corporation Act, 1919
(c)If such date falls within the first four months of a half-year, the owner shall, subject to notice being given under clause (a), be entitled to a remission of so much, not exceeding a half, of the tax or enhanced tax, as the case may be, payable in respect of the building only, for that half-year as in the proportionate to the number of days in that half-year preceding such date.