Section 45(2) in Arunachal Pradesh Panchayat Raj Act, 1997
(2)The following lands and buildings shall be exempted from imposition of tax under sub-section (1) namely-(a)lands and buildings, the annual value of which is not more than such limit as may be prescribed;(b)lands and buildings belonging to a local authority and used or intended to be used exclusively for a public purpose and not used or intended to be used for purposes of profit;(c)lands and buildings- used exclusively for religious, educational or charitable purposes; and(d)lands and buildings owned by the Central or State Government.
