Section 20: Exemption of property of the Union form taxation.

Q: What does Section 20 of The Government of National Capital Territory of Delhi Act, 1991 (TGNCTDA) deal with?

Section 20 TGNCTDA pertains to "Exemption of property of the Union form taxation.". It is part of the The Government of National Capital Territory of Delhi Act, 1991, a legislation enacted by the Parliament of India. Section 20 of The Government of National Capital Territory of Delhi Act, 1991 (TGNCTDA) governs exemption of property of the Union form taxation. As verified on 19 May 2026.

Q: Is Section 20 TGNCTDA still in force?

Yes, Section 20 of the The Government of National Capital Territory of Delhi Act, 1991 is currently in force across the Republic of India.

Q: What is धारा 20 TGNCTDA?

धारा 20 TGNCTDA is the Devanagari Hindi reference for Section 20 of the The Government of National Capital Territory of Delhi Act, 1991. Section 20 of The Government of National Capital Territory of Delhi Act, 1991 (TGNCTDA) governs exemption of property of the Union form taxation. As verified on 19 May 2026.

Q: What is Dhara 20 TGNCTDA?

Dhara 20 TGNCTDA is the Roman Hindi reference for Section 20 of the The Government of National Capital Territory of Delhi Act, 1991. "Dhara" means "Section" in Hindi. Section 20 of The Government of National Capital Territory of Delhi Act, 1991 (TGNCTDA) governs exemption of property of the Union form taxation. As verified on 19 May 2026.

Q: How to cite Section 20 of The Government of National Capital Territory of Delhi Act, 1991?

Cite as: "Section 20, The Government of National Capital Territory of Delhi Act, 1991 (TGNCTDA)" in legal briefs. For academic writing, use the BlueBook format: The Government of National Capital Territory of Delhi Act, 1991, § 20 (India).

Law on Tips Editorial Board

The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempted from all taxes imposed by or under any law made by the Legislative Assembly or by or under any other law in force in the Capital:

Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any authority within the Capital from levying any tax on any property of the Union to which such property was immediately before the commencement of the Constitution liable or treated as liable, so long as that tax continues to be levied in the Capital.