Deemed Nil Annual Value for Stock-in-Trade where property remains vacant after completion, exempt for a limited post-completion period. The amendment provides that where property held as stock-in-trade is not let during the whole or any part of the previous year, the annual value of such property or part shall be taken to be nil for the period up to one year from the end of the financial year in which the certificate of completion of construction is obtained from the competent authority.