Hello Auditor

What proof is required for tax exemption claims?

Ownership and Identity Proof

  • Registered sale deed or title deed showing ownership of the property.
  • Property tax assessment number or Property Identification Number (PID).
  • Government-issued photo ID such as Aadhaar, PAN, or voter ID.
  • Mutation certificate or occupancy certificate, if required.
  • Supporting proof must clearly show the applicant’s name matching tax records.

Usage and Occupancy Certificates

  • Self-occupation declaration if claiming exemption for self-residential use.
  • Non-rental status declaration where exemptions apply to non-commercial use.
  • Proof of institutional usage, such as operations by educational or charitable bodies.
  • Occupancy certificate or utility bills in the applicant’s name may support usage claims.
  • Photographs or layout plans may be requested for physical verification.

Category-Specific Documentation

  • Senior citizen ID or age proof (such as birth certificate or Aadhaar) for age-based exemptions.
  • Disability certificate issued by a certified medical board for differently-abled persons.
  • War widow, ex-serviceman, or freedom fighter certificates for special category claims.
  • Trust registration certificate and 12A/80G approvals for charitable institutions.
  • Death certificate and legal heir proof for exemption claims in succession cases.

Official Application Forms and Declarations

  • Exemption claim form available from the municipal office or official website.
  • Self-declaration affidavit stating eligibility and purpose of exemption.
  • Statement of non-commercial activity, if applicable.
  • Supporting affidavits must be signed and notarized as per local rules.
  • False claims may attract penalties or disqualification.

Additional Requirements and Verification

  • Some authorities may demand physical inspection before granting exemption.
  • Revalidation may be required annually or during assessment revision.
  • Proof of past exemption approval, if previously claimed.
  • Tax clearance certificate to confirm no dues are pending.
  • All documents must be submitted within the stipulated deadline and in prescribed format.

0 Comments

Submit a Comment

Your email address will not be published. Required fields are marked *