Section 24A(1)(a) in The Gujarat Education Cess Act, 1962

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State of Gujarat - Subsection

Section 24A(1)(a) in The Gujarat Education Cess Act, 1962

(a)Where a building or land is used for residential purpose or any purpose other than trade, commerce or industry or the carrying on of a profession or a business-

(i)if the property tax exceeds two hundred rupees but does not exceed five hundred rupees, at the rate of five per cent of the property tax;

(ii)if the property tax exceeds five hundred rupees but does not exceed three thousand rupees, at the rate of ten per cent of the property tax;

(iii)if the property tax exceeds ten thousand rupees, at the rate of fifteen per cent of the property tax; and

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State of Gujarat - Subsection

Section 24A(1)(a) in The Gujarat Education Cess Act, 1962