Section 102B(1) in West Bengal Municipal Act, 1993
(1)The Chairman-in-Council may: with the prior approval of the State Government, exempt from payment of a portion of the property tax not exceeding fifty per cent. of the actual gross amount of property tax on any land or building, at least fifty per cent. area of which is exclusively used for Information Technology Industry or Information Technology Enabled Services.Provided that such exemption shall be allowed only [for the first twelve years] [Substituted by Notification No. 25 of 2015, dated 23.11.2015.] from the quarter following the date of approval of the State Government.Explanation I. - For the purpose of this section Information Technology Industry means the industry, exclusively engaged in software programming and software development.Explanation II. - Information Technology Enabled Services is that sector of Information Technology Industry. which aims at providing various services, through the use of Information Technology. This sector of service includes call centres, claim processing, medical transcription, legal transcription, content development or computer animation, data processing, Computer Aided Engineering and Computer Aided Design, Geographic Information System Services. remote maintenance, revenue accounting, support centres. website services and other operations such as accounting, data processing, and data mining, and such other type of services that is not possible to be provided without the use of Information Technology. Apart from this such other services, as may be determined by the Department of Information Technology, Government of West Bengal, as Information Technology Enabled Services, shall also be deemed to be Information Technology Enabled Services for the purpose of this section.
