Section 79D: Rate of Tax
The Assam Municipal (Amendment) Act, 2011State Act of Assam · Act 8 of 2011
Tax shall be assessed on the basis of Annual Rental Value at the following rates:-
(i) Holding Tax - At the rate of 2.5% of the Annual Rental Value ;
(ii) Water Tax - Subject to the provisions of sections 68 and 71 of this Act, at the rate of 2% of Annual Rental Value, other than the users’ charge ;
(iii) Latrine Tax - Subject to the provisions of sections 68 and 72 of this Act, at the rate of 2% of Annual Rental Value.
1288_______ THE ASSAM GAZETTE, EXTRAORDINARY, MAY 25, 2011 Amendment of section 81
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