Section 36E(1)(ii) in New Town, Kolkata Development Authority Act, 2007
(ii)any self-occupied residential land or building or portion thereof, annual value of which does not exceed five thousand rupees and owned singly or jointly by citizen who attained the age of sixty-five years or more, or owned by widow or deserted women irrespective of age, or a certified physically challenged person, as may be specified, irrespective of age, or jointly owned by any of these categories of persons: