Section 52 in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
52. Accounting of rental income from municipal properties.
(1)Income from rents from municipal properties shall be accrued on annual basis at the beginning of the year in accordance with rule 20.(2)The Council shall maintain a Demand Register in Form No.20 and enter all municipal properties like lands, buildings, shopping/commercial complexes etc. from which rents are due. New shops/shopping complexes let out during the year together with rents shall also be included in the register.
