Section 24D(1)(a) in The Gujarat Education Cess Act, 1962

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State of Gujarat - Subsection

Section 24D(1)(a) in The Gujarat Education Cess Act, 1962

(a)where a building or land is used for residential purpose or any purpose other than trade, commerce or industry or the carrying on of a profession or business-

(i)if the property tax exceeds three hundred rupees but does not exceed one thousand rupees, at the rate of three per cent of the property tax;

(ii)if the property tax exceeds one thousand rupees but does not exceed two thousand five hundred rupees, at the rate of five per cent of the property tax;

(iii)if the property tax exceeds two thousand five hundred rupees, but does not exceed four thousand five hundred rupees, at the rate of six per cent of the property tax;

(iv)if the property tax exceeds four thousand five hundred rupees, but does not exceed six thousand rupees, at the rate of seven per cent of the property tax; and

(v)if the property tax exceeds six thousand rupees, at the rate of ten per cent of the property tax.

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State of Gujarat - Subsection

Section 24D(1)(a) in The Gujarat Education Cess Act, 1962