Section 90(2)(b) in Tamil Nadu District Municipalities Act, 1920
(b)if such date falls within the last four months of a half-year, to a remission of so much not exceeding a half of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that [half-year succeeding such date] [These words were substituted for the words 'half year preceding such date' by the Second Schedule to the Madras Repealing and Amending Act, 1938 (Madras Act XIII of 1938).].