As per provision of NKDA Act, 2007, covered space means the total floor area including the thickness of the wall and includes the spaces of covered courtyard, gangway, garage, open garage, Verandah, common service area, balcony and such other places.
For interpretation of covered area for flats / apartments / apportioned units so far as property tax is concerned, the super built up area as mentioned in respective deed plus the garage area as mentioned in the deed (if any) to be considered as total covered area. However, if in the deed, the garage area is included within the super built up area, then super built up area is to be considered as the total covered area and the online self assessment form is to be filled up accordingly.
This is for further clarification the covered area as mentioned in deed (if any) are generally not same as the covered area defined in the act for computation of property tax.