State Act

7A

Section 7A. Exemption of certain residential buildings or residential tenements from payment of tax.

The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.

Act no. XXVII of 19621962In forceMaharashtra (State Act)

3[7A. Exemption of certain residential buildings or residential tenements from payment of tax.— Notwithstanding anything contained in section 4 or any other provisions of the Act or any other law for the time being in force, from the 1st January 2022, the Municipal Corporation of Brihan Mumbai shall not levy and collect the education cess specified in section 4, in the Municipal Corporation of Brihan Mumbai area, on the residential buildings or residential tenements, having carpet area of 46.45 sq. meter (500 sq. feet) or less.]