6. How do we calculate the built up area?
The definition of built up area under Rule (2) (vi) is reproduced:
“Built up area” means total area covered by building or high rise buildings above the plinth
level, and including all covered area like basement, mezzanine flooring, balcony whether
covered or not; garage area, constructed boundary of swimming pool, fuel storage tanks
constructed underground or above the ground, storage of merchandise in open space like timber,
granite, bricks etc, stilts meant for parking and telecommunication and other towers and
hoardings erected on the surface or top or any other open space of land or building but does not
include,-
(a) court yard at the ground level, garden, rocky area, well and well structures, plant,
nursery platform around a tree, overhead water tank, fountain, bench with open top and
the like;
(b) drainage, culvert, conduit, catch-pit, gully pit, chamber gutter and the like;
(c) compound or boundary wall, chejja, uncovered staircase, watchman booth/pump house
not exceeding three-square meters and sump tank.
7. Should we calculate car parked in open veranda or under the portico of our
residential house?
Car parked in open spaces including veranda or under the portico in respect of residential
houses is excluded from the built up area.
8. In respect of apartment should super built up area or carpet area be considered?
To keep the measurement objective, the measurement mentioned in the schedule to the sale
deed has to be taken as this is irrefutable evidence. Carpet area will always lead to
interpretation between the taxpayer and BBMP and hence avoided.
To keep the measurement objective, the measurement mentioned in the schedule of the sale
deed has to be taken as this is irrefutable evidence. However total area shall not be less than
the area mentioned in the ocupancy certificate.
9. In the apartment purchased the sale deed includes stilt car park area but has not
mentioned the car park area separately. How I calculate the car park area?
In such cases you can measure the car park area separately and deduct the car park area
from the total area mentioned in the schedule to the sale deed. Car park area is charged at 50%
of the rate prescribed for the zone and status i.e. tenanted or owner occupied.
10. Is depreciation provided under UAV? Should the depreciation be calculated on the
basis of calendar year or financial year?
Yes depreciation is provided under UAV. Depreciation is to be calculated on the basis of
calendar year. Under UAV you can claim depreciation once in a block period.
11. In what category is petrol bunk classified?
All those categories not specifically mention in any other the category will fall under Table II
category V. Petrol bunk falls under category V and have to calculate the UAV on the basis of the
zone under where they fall.
12. If a property is vacant, will it be counted as self occupied or rented.
You can declare it as self-occupied so long as it is not tenanted. Once it is tenanted, you
should file a return and declare the changed status.