Municipal tax

Municipal Tax shall be deducted, no matter whoever has paid the tax.

Regards,

Devendra Kulkarni

But sir

According to Bare act

"Provided that where the property is in the occupation of a tenant, the taxes levied by any local authority in respect of the property shall, to the extent such taxes are borne by the owner, be deducted (irrespective of the previous year in which the liability to pay such taxes was incurred by the owner according to the method of accounting regularly employed by him) in determining the annual value of the property of that previous year in which such taxes are actually paid by him :

and it is very clear that  municipal tax paid by tenant will not be allowed

i was just confused about payment of municipal tax made by employer as there is no clarity as to how such payment shall be dealt with