Section 390(3) in The Calcutta Municipal Corporation Act, 1980
(3)"alteration" means the change from one occupancy to another, or the structural change, such as the addition to any area or height, or the removal of a part of a building, or the change to the structure, such as the construction of or cutting into or removal of any wall, partition, column, beam, joist, floor, or other support, or the change to or closing of any required means of ingress or egress, or the change to any fixture or equipment.