Section 94(1)(c) in Andhra Pradesh Municipalities Act, 1965
(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 is proportionate to the number of days in that year preceding such date.