Section 190(19) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(19)Notwithstanding anything contained in this Act, a concession inpayment of tax on building or vacant land or both, wherein any such socially orecologically beneficial scheme, as may be identified for the purposes of thissection by the corporation or the Government, is being implemented, may begiven to such extent not more than fifty percent of the tax payable in respectthereof as the Corporation may determine.Explanation.-For the purposes of this section, “ecologically beneficialscheme” includes rain water harvesting system, vermi composting, use of solarenergy and other non-conventional sources of energy, recycling and reuse ofwaste water, or any other scheme for promoting environment friendly andecologically beneficial building construction or the like as the Corporation or theGovernment may identify.