Section 20(1)(c) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(c)If such date falls within the first four months of a half-year or eight months of a year, the owner shall, subject to notice being given under clause(b), 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 house for that half-year or year as is proportionate to the number of days in that half-year or year preceding such date.