Section 20(2)(c) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(c)If such notice is given within the last four months of a half-year or eight months of a year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the house for that half-year or year as is proportionate to the number of days in that half-year or year succeeding the demolition or destruction, as the case may be.