Amendment status not verified — confirm the current text below against the official source.
Rate of Tax.- 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