School property-tax demand: which years are exempt?

Five facts from the demand and your income-tax registration. You get each year marked exempt, rebate-only or contested, the rupees in each, and a note to sign.

1Enter the facts
2Check each year
3Print the note

Your demand · 5 facts

Who sent the demand?
Who is named on the demand?
Whose income-tax registration (12A / 12AA / 12AB, or under the 2025 Act) do you hold?
Your CA's registration file has it. The certificate must name the same body as the demand.
Registered for
From the year your registration took effect, to the last year it covered. If you never re-registered under 12AB in 2021–22, your old registration may have ended — check with your CA.
Years in the demand
The years listed on the notice.
YOUR ANSWER

Exempt
Rebate-only

Year by year

FYClassWhyDemandedAt most payable
    Fix it for next year
    Want the objection filed and the registration fixed? Karan does these. Talk to Karan's office A writ over a ₹30 lakh demand costs far more than getting the registration right once.
    Amounts and the notice
    Blank is fine — the year split still works; rupees need this or the table below.
    Or each year's amount
    Copy it from the notice. Blank = we can't give a last day.
    Registration details and how the building is used
    Kind of registration
    Pick provisional only if all your registered years are under a provisional registration.
    How the building is used
    Names, client and letterhead
    We compare them. The High Court refused where they differed.
    Letterhead · remembered on this device
    How this worksThe rule, whose registration counts, and which years

    The rule. Under section 136(c) of the Chhattisgarh Municipal Corporation Act, 1956, schools of government, of registered charitable trusts, and schools registered under the income-tax law (section 12A) pay no property tax; other schools can get at most 50% off. Confirm with your CA

    Whose registration. It must be the registration of the body named on the demand: the High Court refused a parent's and a sister society's certificate in 2024 and 2026.

    Which years. Each year is judged by whether you were registered for that year. Filing the certificate late is not a reason to refuse (High Court, 2026).

    From April 2026. Registrations now sit under the Income-tax Act 2025; by the general rule on re-enacted laws they should still count. Confirm with your CA

    What this page doesn't do. It doesn't compute the tax, the rebate or interest, and it doesn't draft the objection.

    Your data never leaves this browser. Nothing you type is sent anywhere; the letterhead and your last demand are kept only on this device.
    This page applies section 136(c) of the Chhattisgarh Municipal Corporation Act, 1956 as amended in 2012, and the Chhattisgarh High Court's 2024–2026 orders as reported, to the facts you type. It does not compute property tax. The Municipalities Act, 1961 text, the State's rebate norms and the objection period were not read. Rules checked on . Statutory rules change; verify against the latest notifications. Maintained by a practising Chartered Accountant; not legal advice.
    Preview — your exposure note
    Type the client's name to print the note.