Section 22(2) in The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
(2)(i)In the event of the tax being paid in one lump sum, the tax shall be paid by 30th day of June of the financial year and in that case rebate of such percentage not exceeding fifteen percent as may be notified by the Corporation, of the tttal tax amount due shall be allowed. (ii) In the case of payment in quarterly instalments, the tax shall be paid in equated instalments by 30th day of June, 30th day of September, 31st day of December and 31st day of March of the financial year for which tax is paid.
