Section 21(2)(b) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(b)if such day falls within the last four months of a half-year or eight months of a year, to remission of so much amount not exceeding a half of the house-tax payable in respect thereof for that half-year or year to the number of days in that half-year or year succeeding such days.