Within the municipal corporation limits, encompassing 79 wards, there will be few wards and locations where the guidelines for the financial year 2025-26 have not been changed. More focus has been given to commercial areas. These include Bara Fuhara, Khajanchi Chowk, Ghamndi Chowk, Aga Chowk, Baldevbagh, Phutatal, Hanuman Tal, Andherdev, Kotwali, Sarafa Bazaar, Karamchand Chowk, Gurundi, and other areas. The registration office found evidence of land sales in these areas exceeding the current guidelines; rates were determined based on this. The government has also considered the arguments of the district office and increased the rates accordingly.