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Instructions To Tax Payers

1. The return for the current year shall in Form IV, if revised return in Form V for any year has been filed.
2. Property tax for the current year shall be accompanied with the return and dues, for the previous years if any, in case the property tax return for the previous financial year 2008–2009, 2009–2010 and 2010–2011 has not been filed.
3. As depreciation can be claimed only once in the block period, i.e. 2008–2009 to 2012–2013, therefore additional depreciation cannot be claimed for 2009–2010, 2010–2011 and 2011–2012.
4. In case if any advance tax was paid and after adjusting for the tax due for the previous financial year, if there is still a balance, it can be deducted from the tax that is payable for the current financial year.
5. Column 10 of Part II is mandatory for all taxpayers that should be filled.
6. Fill up column 11 and score off column 12 as ‘Not Applicable’, if tax is paid before the last date to avail 5% discount.
7. Fill up column 12 and strike off column 11 as ‘Not applicable’, if tax is paid after 5% discount period or paid in installments.
8. Two separate forms should be filed for each half year, if property tax is paid in two installments for the current financial year.
9. In column (8), if you know Ward No. then please enter, otherwise you may leave it blank.
10. BBMP has to collect garbage from source, through door to door collection and dispose it scientifically, in order to manage the financial implications for the same and as per the KMC Act 1976 under Section 103B, taxation rules 19A. As per the council resolution dated 29 December 2010, BBMP has decided to collect SWM Cess for buildings based on the total built up area, from the financial year 2011-2012.
11. Separate returns for the SWM Cess should be submitted along with the property tax returns.
12. As in the case of property tax, SWM Cess should be paid along with the property tax for six months or full year.