Document Guide · Andaman & Nicobar

How to Check Property Tax in Andaman & Nicobar — Complete Guide 2026

Property Tax receipts prove all dues are cleared on a property in Andaman and Nicobar Islands. Locally called House Tax under PBMC. A No Dues Certificate is compulsory before the Deputy Commissioner approves any sale. This guide covers how to pay, download receipts, and what happens when dues are outstanding.

Quick Reference

Also calledHouse Tax / Municipal Tax

Issued byPort Blair Municipal Council (PBMC) for city; Gram Panchayat for rural areas

Valid forReceipt proves dues cleared at time of issue; fresh one needed per transaction

CostTax based on property type, area, usage; receipt download is free

Time takenInstant receipt after online payment

Online portalhttps://pbmc.gov.in/payonline Andaman and

noteThe No Dues Certificate is a mandatory attachment for Sale and Gift Permission; PBMC tracks property tax, water, and conservancy charges together, all three must be cleared

What is Property Tax in Andaman and Nicobar Islands?

Definition

Property Tax in Andaman and Nicobar Islands is a levy collected by Port Blair Municipal Council under the Andaman and Nicobar Islands (Municipal Boards) Regulation, 1957. PBMC introduced the Unit Area method for calculation in 2017, based on property type, area, and usage.

Here is the thing buyers miss. The No Dues Certificate is not just a nice-to-have. The Sale and Gift Permission application to the Deputy Commissioner requires it as a mandatory attachment. No certificate, no DC permission. No DC permission, no registration. The Sub-Registrar will not process any deed without the DC's permission in hand. Property tax arrears literally stop the sale pipeline.

PBMC also tracks water charges and conservancy charges in the same eNagarSewa account. A seller who clears only the property tax but leaves water dues unpaid still cannot get the No Dues Certificate. All three must be zero. Check the full dues summary, not just the property tax line.

State-specific note: In Andaman and Nicobar Islands, PBMC's No Dues Certificate covers property tax, water charges, and conservancy charges. All three must be cleared before the certificate is issued for any land sale.

How to Get Property Tax Receipts in Andaman and Nicobar Islands: Step-by-Step

Pay online at pbmc.gov.in/payonline or at the PBMC counter. Have the Property ID ready either way.

Online method (recommended)

gov.in/payonline. New users register with a mobile number; password arrives by SMS. Existing users log in directly.

Enter Property ID and Check Dues Type your Property ID

The portal auto-generates all outstanding dues: property tax, water charges, conservancy charges. Review before paying.

Pay and Download Receipt Pay via UPI, card, or net banking

Download the receipt immediately. SMS confirmation goes to the registered mobile.

No receipt after payment? Email [email protected] with the transaction reference. Do not pay again.

Get No Dues Certificate After all dues are zero, apply for the No Dues Certificate through eNagarSewa

This certificate goes to the Tehsildar and DC office for the Sale Permission application.

Offline method (Sub-Registrar Office)

Visit the Counter Go to the PBMC office with your Property ID, identity proof, and past receipts

Get Amount Calculated and Pay Staff calculate the dues

Pay at the counter. Collect the stamped receipt immediately.

Store the Receipt Keep it permanently

You will need it every time a transaction happens on this property.

Apply for No Dues Certificate via Tehsildar Take cleared receipts to the Tehsildar office to obtain the formal No Dues Certificate needed for the DC Permission application

Rural properties outside Port Blair go through the Gram Panchayat, not PBMC. Contact the correct Panchayat for rural dues clearance.

What Does the Property Tax Receipt Contain in Andaman and Nicobar Islands?

Five fields in the receipt confirm exactly what was paid and for which property.

Field	Description	What to Verify
Property ID / Assessment Number	Unique PBMC identifier for the property	Match with sale deed details; mismatch signals a records update problem
Property Owner Name	Name of the registered taxpayer	Must match seller's name; if it does not, mutation is pending
Property Address	Location of the taxed plot	Verify it matches the actual plot being purchased
Period Covered	Financial year(s) for which tax was paid	All years must be cleared; any gap means arrears exist
Amount and Payment Date	Amount settled and when	An old receipt does not confirm current zero dues; get a fresh one within 30 days of transaction

Good sign: Owner name matches seller, all periods are cleared with no gap, Property ID matches the deed, and the PBMC stamp appears with a recent date.

Common Issues With Property Tax in Andaman and Nicobar Islands

Two problems kill deals here: multi-year arrears and wrong records blocking the No Dues Certificate.

Years of Arrears Blocking No Dues Seller has not paid for three or four years

PBMC will not issue the certificate. DC will not approve the sale. Registration stops completely.

Fix: Before any negotiation, ask the seller to show the latest receipt. If arrears exist, make clearing them a condition before any advance is paid.

Water or Conservancy Charges Unpaid Seller clears the property tax line but ignores water dues

PBMC will still not issue No Dues Certificate. Same block, different charge.

Fix: Pull the full dues summary from pbmc.gov.in yourself. All three charges must show zero.

Property ID Missing or Wrong in PBMC Records Post-mutation or post-subdivision, some properties have outdated PBMC records

The property ID may show the old owner's name or incorrect area.

Fix: Visit PBMC in person with the mutation order and ID documents to get records corrected before the sale proceeds.

Rural Property Has No Panchayat Receipt Buyers assume PBMC covers the whole UT

It does not. Rural areas go through Gram Panchayat. No Panchayat receipt, no dues clearance there.

Fix: Confirm which Panchayat covers the plot. Request a dues clearance statement from that office directly.

Stale Receipt Presented A two-year-old receipt does not confirm dues are cleared today

New charges may have accumulated since then.

Fix: Get a receipt or No Dues Certificate dated within 30 days of the planned registration date.

Receipt Name Differs From Seller Mutation was never done after a prior sale

The deceased previous owner's name still appears on PBMC records.

Fix: Mutation must be completed at the Tehsildar level first. Seller name in revenue records and PBMC records must both match before proceeding.

Why Property Tax Receipts Matter for Land Buyers in Andaman and Nicobar Islands

No cleared tax receipt, no No Dues Certificate; no certificate, no sale.

📋

No Dues Certificate is Non-Negotiable This is Andaman's sale chain: cleared tax leads to No Dues Certificate, which goes into the Sale and Gift Permission application to the DC, which must be in hand before the Sub-Registrar registers the deed

One missing link and the whole chain fails.

⚠

Buyer Inherits Unpaid Dues Take possession of a property with outstanding PBMC dues and the liability shifts to you

The previous owner walks away. PBMC chases the current holder.

🏦

Banks Will Not Lend Against Dues Any home loan or mortgage application requires clear tax records

PBMC can withhold permits and services on properties with outstanding dues. Lenders check this before sanction.

🔍

Andaman and Nicobar-specific: Three Charges, One Account Unlike most Indian cities where property tax is standalone, PBMC bundles property tax, water charges, and conservancy charges under one eNagarSewa account

The No Dues Certificate covers all three. Partial clearance is not clearance.

Red flag: Seller claims taxes are "up to date" but hesitates to show a current receipt or No Dues Certificate. Do not pay an advance until that certificate is physically in hand.

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Frequently Asked Questions

What is property tax in Andaman Nicobar 2026 and why must receipts be current?

PBMC collects property tax under the Municipal Boards Regulation 1957. The No Dues Certificate from cleared taxes is compulsory for Sale and Gift Permission. Old receipts do not prove current zero dues. Get a fresh certificate within 30 days of any planned registration.

How do I pay PBMC property tax online in Port Blair?

Go to pbmc.gov.in/payonline, register with your mobile number, enter the Property ID, and pay via UPI, card, or net banking. The receipt downloads instantly. If it fails to generate, email [email protected] with the transaction reference before retrying.

What is the No Dues Certificate in Andaman and why is it required for land sale?

It is issued by the Tehsildar confirming zero revenue dues on the property. It is a mandatory document for the Sale and Gift Permission application to the Deputy Commissioner. Without it, no DC permission is granted, and the Sub-Registrar cannot register the deed.

How is property tax calculated in Port Blair Andaman?

PBMC uses a Unit Area method introduced in 2017. The rate depends on property type, location, area, and usage. No manual calculation is needed; the eNagarSewa portal auto-generates the outstanding amount when you enter your Property ID.

What happens if I buy land with unpaid property tax in Andaman?

The outstanding dues transfer to you as the new owner. PBMC can deny services and permits until they are cleared. You also cannot get a No Dues Certificate for any future sale until the inherited arrears are settled. Clear all dues before taking possession.

Does the No Dues Certificate cover water and conservancy charges in Andaman?

Yes. PBMC's eNagarSewa tracks property tax, water charges, and conservancy charges in one account. The No Dues Certificate covers all three. A seller who clears only property tax but leaves water dues outstanding will still be blocked from getting the certificate.

How do I get a duplicate property tax receipt from PBMC Port Blair?

Log in to pbmc.gov.in and check your transaction history to re-download. If it is unavailable, visit the PBMC office with your Property ID and payment reference number. You can also email [email protected] with those details to request a duplicate copy.

Do rural properties in Andaman need a property tax clearance for land sale?

Yes, but through the Gram Panchayat, not PBMC. Rural plots fall outside PBMC jurisdiction. Contact the Panchayat covering the property to get a dues clearance statement. This goes into the Sale Permission application just as PBMC's No Dues Certificate does for city properties.

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