1,164 properties for sale in Huddersfield Nuffield Hospital

An immaculately presented two bedroom apartment offering an exceptional sense of space. Set within beautifully kept grounds, the development offers a peaceful and prestigious setting with the added benefit of secure parking with the convenience that comes with ground floor living. The apartment briefly comprises of a welcoming entrance hallway, a stunning open plan living dining kitchen, utility room, two well presented double bedrooms (one with ensuite shower room), main shower room/wet room, private patio area and two allocated parking spaces. Almondbury village is a short walk away and offers an excellent selection of local amenities including shops, pubs, restaurants, well regarded schools, countryside walks and good commuter links into neighbouring towns and cities.SET WITHIN BEAUTIFULLY KEPT GROUNDS, THIS IMMACULATELY PRESENTED TWO BEDROOM GROUND FLOOR APARTMENT BOASTS SPACIOUS AND STYLISH LIVING ACCOMMODATION, A LOVELY ADJOINING PATIO AND SECURE GATED PARKING FOR TWO VEHICLES.LE

35a LIDGET STREET, LINDLEY, HD3 3JB An interesting roomy 1 bedroomed first floor flat, located close to the heart of Lindley village centre, above the Nail Studio, and with its own access with a stepped entrance from the rear. The property is of stone and rendered construction with a pitched tiled roof. There is an allotted car parking space with access from the rear. The property is located quite close to the sheltered accommodation known as Sykes Court.Full description35a LIDGET STREET, LINDLEY, HD3 3JBAn interesting roomy 1 bedroomed first floor flat, located close to the heart of Lindley village centre, above the Nail Studio, and with its own access with a stepped entrance from the rear. The property is of stone and rendered construction with a pitched tiled roof. There is an allotted car parking space with access from the rear. The property is located quite close to the sheltered accommodation known as Sykes Court. The flat has been modernized over the years with gas central heati

ATTENTION LOCAL LANDLORDS & SPECULATORS * BY WAY OF TRADTIONAL AUCTION * + JUST VISIT OUR WEBISTE - ITS EASY TO REGISTER - VIEW THE LEGAL PACK & BID + Nestled in a charming position backing off Branch Street, this characterful back-to-back house presents an excellent opportunity for those seeking a project to make their own. With two well-proportioned bedrooms and a comfortable reception room, this property offers ample space for speculators to work with. One of the standout features of this home is its attractive rear aspect, which not only provides a pleasant view but also invites an abundance of natural light into the living spaces. The tucked-away location ensures a sense of privacy while still being conveniently close to local amenities, making daily life a breeze. Greenhead Park and Huddersfield town centre are just a stone's throw away, offering a variety of recreational and shopping options. This property is being offered through a traditional auction via our online bidding pla

FOR SALE AS AN ONLINE AUCTION LOT * UNDER COMMON/TRADITIONAL AUCTION CONDITIONS * JUST VISIT OUR WEBSITE - VIEW THE LEGAL PACK - REGISTER & BID * FORMERLY TWO BACK TO BACKS: EXTENSIVE REAR GARDEN: HANDY LOCATION A four-bedroom mid-terrace house spanning four floors, the property has been newly decorated and tidied up for sale, making it an inviting investment opportunity albeit with enormous potential should you wish to upgrade and improve. Additionally, an added bonus is the parcel of land at the rear, previously used as a dog run, which presents an excellent opportunity for outdoor enjoyment or potential landscaping projects. Positioned conveniently close to the amenities of Milnsbridge and Paddock, offering easy access to shops, schools, and is also well placed for access to the M62. The auction guide is competitively priced to attract interest from local builder wishing to refurb and offer for sale, or landlords looking for a buy to let. Whether you are looking to invest or remodel

25 YEW TREE ROAD, BIRCHENCLIFFE, HD3 3QT A delightful period Grade II detached cottage located in this popular and established residential area, accessible for the local amenities of Birchencliffe and Lindley, and conveniently situated for the M62 motorway. The property has period character in the form of exposed oak beams, stone mullion windows, tastefully appointed throughout. It has gas fired central heating, sealed unit double glazing, along with modern kitchen and bathroom fittings. The property offers roomy 2 bedroomed accommodation with a generous landing/study area. There is an appealing cottage garden to the front of the property set back from the roadside. Needless to say an internal inspection is imperative to appreciate this bonny cottage that will be of interest to professional person/couple, downsizers and the first time buyer market. The accommodation comprises:- GROUND FLOOR ENTRANCE PORCH (3 ft 3 inches x 2 ft 6 inches) Windows to two sides, timber and glazed door lead

Situated in the highly sought-after area of Beaumont Park, this spacious detached bungalow presents a fantastic opportunity to create a superb long-term family home. Offering flexible and versatile accommodation across two floors, the property is ripe for renovation throughout, allowing buyers to personalise and add significant value. Importantly, the home already benefits from a modern bathroom and contemporary ground floor shower room, providing a strong starting point for further improvements. The layout lends itself perfectly to family living, with excellent potential to reconfigure and create a stunning open-plan kitchen diner (subject to any necessary consents). Externally, the property boasts a garage, off-road parking, and a recently renovated car port, ensuring ample parking and storage solutions. With its generous plot, wrap-around gardens, and prime Beaumont Park location, this is an exciting opportunity to acquire a home with huge potential in one of the areas most desirabl

OFFER FOR SALE WITH VACANT POSSESION * NO ONWARD CHAIN * EXCELLENT DECORATIVE ORDER * LOVELY MEZZANINE SPLIT LEVEL APARTMENT * GORGEOUS VIEWS * WALK TO SLAITHWAITE VIA CANAL! * SOUGHT AFTER LOCATION * LIFT * SECURE ALLOCATED PARKING * Leaders are proud to offer the opportunity of owning an apartment in one of West Yorkshire most sought after developments, the renowned Titanic Mills, the base of Titanic Spa retreats. This beautifully presented one bedroom mezzanine style split level apartment is located in this mill conversion which stunningly overlooks the countryside and canal located within the Colne Valley. The current rental income is 8,100 per annum offering a rential yield of 9.5%. Titanic Mills is set within excellent access to the M62 motorway network and is conveniently located within good reach of Huddersfield Town Centre and a short walk along the canal to the bustling village of Slaithwaite. The Slaithwaite railway station is approximately one and a half miles away and ther

An interesting end terrace house with three storey accommodation, including the lower ground floor basement that has access to the rear and on to the side lower level garden area. The property is constructed with stone faced walls, bitumen painted to gable, and it has a slated pitched roof. The large 4 piece house bathroom is a feature of this house. The kitchen has been renewed in recent years but some additional repair/upgrading work is necessary.1 GRAND CROSS ROAD, DALTON, HD5 9HFAn interesting end terrace house with three storey accommodation, including the lower ground floor basement that has access to the rear and on to the side lower level garden area. The property is constructed with stone faced walls, bitumen painted to gable, and it has a slated pitched roof. The large 4 piece house bathroom is a feature of this house. The kitchen has been renewed in recent years but some additional repair/upgrading work is necessary. The basement runs underneath the whole of the upper ground

Ideal for first-time buyers, downsizers or those looking for a charming village home, this lovely two-bedroom mid-terrace property is tucked away along a quiet side street, yet is just moments from the bustling heart of Almondbury Village. Full of charm, this two bedroom mid terrace property boasts high ceilings and a lovely sense of space throughout, complemented by a modern kitchen and contemporary bathroom. To the rear is a low-maintenance enclosed garden, featuring artificial lawn and fencing, providing a pleasant space to sit out and enjoy. To the front, there is on-street parking together with a opportunity for decorative pots and planters. Almondbury village offers an excellent selection of local amenities including shops, pubs, restaurants, well regarded schools, countryside walks and good commuter links into neighbouring towns and cities.LOCATED IN THE HEART OF ALMONDBURY VILLAGE, THIS CHARMING TWO BEDROOM MID TERRACE PROPERTY BOASTS DECEPTIVELY SPACIOUS LIVING ACCOMMODATION,

01/10/26 UNEXPECTEDLY BACK ON THE MARKET* Situated in a pleasant cul-de-sac setting, this immaculately presented four bedroom link detached home has been comprehensively refurbished throughout to create a stylish and contemporary family home ready to move straight into. The property offers bright, spacious and versatile accommodation, with the heart of the home being the impressive open-plan living, dining and kitchen space. Flooded with natural light, this superb area provides the perfect environment for modern family living and entertaining, complemented by a high-quality finish, tasteful d?cor throughout and a NEST smart central heating system. The property briefly comprises of a welcoming entrance hallway, impressive open plan living dining kitchen, conservatory, utility room, gym/home office, ground floor W.C, four neutrally decorated bedrooms (one with an ensuite shower room), stylish bathroom, generous size rear garden, front garden and driveway. Dalton and Almondbury are only a

Vacant possession is available on this luxury second floor apartment, set in sheltered accommodation and offering tastefully appointed decoration and fittings throughout. The apartment has an appealing aspect overlooking gardens to the west of the McCarthy & Stone development. It enjoys the afternoon sun and has been tastefully decorated with modern fittings, electric heating system and upvc sealed unit double glazing.COMMUNAL LOBBY AND ENTRANCE HALLWith stairs and lift down to the lower ground floor, and up to the first and second floor. The second floor landing area gives access towards No 58 Sykes Court from the lift.58 SYKES COURTENTRANCE HALL17'2 x 6'9 Entrance door with 3 generous walk in store cupboards, illuminated light switches, smoke detector, apartment security door entry system with intercom and emergency pull cord located in the hall, fitted Dimplex wall heater.SITTING ROOM10'7 x 21'9Fitted log effect living flame fire, modern fire surround, Juliet balcony and French door

ONLY UPON A FULL INSPECTION will this meticulously improved and maintained DETACHED TRUE BUNGALOW be appreciated. Presenting an exceptional opportunity for those seeking a beautifully appointed home in a popular suburb. The property boasts two spacious double bedrooms, providing ample space for relaxation and rest. The two separate reception rooms are perfect for entertaining guests or enjoying quiet evenings with family, offering versatility to suit your lifestyle. The interior of the home is superbly presented, showcasing a blend of modern comforts and classic charm. Every detail has been thoughtfully considered, ensuring a welcoming atmosphere throughout. The well-appointed bathroom adds to the convenience of the living space, making it ideal for both families and professionals alike. One of the standout features of this property is the potential for further development in the roof void, subject to the necessary consents. This offers an exciting opportunity to expand the living spac

Offering an exciting opportunity for buyers looking to create a home tailored to their own tastes, this spacious two-bedroom semi detached property is set on a generous size plot and briefly comprises of a welcoming entrance hallway, dual aspect living room, dining kitchen, two good size double bedrooms, bathroom, rear lawned garden with raised decking, outbuildings, front garden and a driveway. Dalton centre is only a short distance away and includes a good selection of amenities including shops, pubs, takeaways, dentist, well regarded schools and regular bus routes into Huddersfield and nearby villages.BURSTING WITH POTENTIAL, THIS TWO BEDROOM SEMI DETACHED HOME BOASTS SPACIOUS LIVING ACCOMMODATION, GOOD SIZE GARDENS AND A DRIVEWAY.FREEHOLD / COUNCIL TAX BAND A / ENERGY RATING CENTRANCE HALLWAYYou enter through a composite door into this spacious and welcoming entrance hallway with two handy understairs storage cupboards and vinyl flooring underfoot. Doors lead through to the living

A modern three-bedroom semi-detached home, presenting an excellent opportunity for young families, first-time buyers, and professionals seeking convenient access to the town centre, local recreation, leisure facilities and the M62 motorway. The property boasts a well-appointed layout, featuring a spacious reception room that provides a welcoming atmosphere for relaxation and entertaining, plus a contemporary dining kitchen designed as the heart of the home with functionality in mind, making it a delightful space for day to day use. The bathroom is equally modern, ensuring comfort and style for everyday living. Each of the three bedrooms offers ample space, perfect for family living or accommodating guests. Outside, the property is complemented by a driveway, providing ample off-road parking, as well as gardens that are positioned to both the front and rear. Additionally, a garage adds further convenience for storage or potential use as a workshop. Offered with no upper chain, this home

Ideally located in the sort after village of Lindley, with excellent commuter links to the M62 and is minutes from the local hospital. This back to back property has Lindley`s boutique shops, popular restaurants, bars and pubs all within walking distance. The property briefly comprises of, an entrance hall with space to store coats and shoes etc. The kitchen living area is light and airy with original beams and an impressive stone fireplace with a uPVC window to the front elevation. The kitchen area is fitted with wall and base units and has a gas hob and oven and plumbing for a washing machine. A door leads from the kitchen area to a good sized cellar which provides excellent storage potential. To the first floor is a double bedroom, with an original stone fire place and laminating flooring together with a single bedroom that would make a great study, nursery or dressing room. The family bathroom comprises of a 3 piece white suite comprising of a WC, pedestal basin, bath and overhead

Nestled on Riddings Road in the vibrant town of Huddersfield, this well-presented three-bedroom mid-terrace house offers an excellent opportunity for both investors and potential homeowners. Currently occupied by a long-standing tenant, the property is sold subject to their tenancy, providing a steady rental income for the discerning buyer. The house boasts modern fixtures and fittings throughout, ensuring a comfortable living experience. The interior is thoughtfully designed, making the most of the available space, while the exterior features both front and rear gardens, perfect for enjoying the outdoors or for those with a penchant for gardening. Situated in a popular and convenient location, this property is ideally placed near local amenities, making daily errands a breeze. Additionally, its proximity to the M62 motorway provides excellent transport links for commuting to nearby towns and cities. For those considering a future move, please note that vacant possession will require t

Families and professionals seeking a comfortable four bedroom detached house in the ever popular village of Netherton, should arrange to view this property on Goldcrest Court.Standing in a generous plot with an enclosed rear garden that comes complete with a timber garden building that our clients use as a home office (could be used as a shed or other if required), lawn, patio and play area. The front of the house has been designed with parking in mind, with a pressed concrete driveway as depicted in our images and there is a single, semi detached garage just behind the front fence.The showstopper is the excellent combination of the luxury style fitted kitchen that flows into the dining room and in turn out onto the rear garden, making this an excellent interactive set up in the summer.The house has four bedrooms on the first floor, together with a bathroom/wc which has a white suite.The ground floor has an entrance hall at the front with a cloakroom/wc, spacious lounge, dining room, l

An appealing home in a peaceful position, ideal for a first-time buyer, downsizers or those looking for a property with additional flexible space. Occupying a pleasant cul-de-sac position, this well-presented two bedroom mid terrace offers deceptively versatile accommodation with the added benefit of an attic room, accessed via a staircase from the first bedroom. To the rear, the enclosed patio provides a lovely outdoor space, while a rear gate opens directly onto the grounds of Ravensknowle Park, offering attractive views and a wonderful sense of openness. The property also benefits from a useful cellar with power and on-street parking. Moldgreen has a good selection of local amenities including shops, pubs, doctors surgery and well regarded nursery and primary school. There are good commuter links into Huddersfield town centre, and the M62 and M1 motorway networks are close by making it ideal to travel to surrounding cities.BACKING ON TO RAVENSKNOWLE PARK AND TASTEFULLY DECORATED THR

An ideal home for first-time buyers, couples or investors seeking a stylish and easily maintained property. A deceptively spacious two bedroom end terrace, set over three floors and offering well-proportioned accommodation throughout. The property is neutrally decorated, stylishly presented and ready to move straight into, with a contemporary kitchen and smart shower room adding to its appeal. The versatile layout makes excellent use of the available space, with two bedrooms and useful accommodation arranged across the three floors. Outside, there is a low-maintenance front garden, while on-street parking is available nearby. Moldgreen and Almondbury village offer an excellent selection of local amenities including shops, pubs, restaurants, well regarded schools, countryside walks and good commuter links into neighbouring towns and cities.THIS MOVE IN READY TWO BEDROOM END TERRACE, BACK TO BACK PROPERTY IS ARRANGED OVER THREE FLOORS AND BOASTS DECEPTIVELY SPACIOUS LIVING ACCOMMODATION,

Available with no onward chain, this traditional stone-built three-bedroom terrace property is situated in a popular and highly convenient residential area of Rastrick. The house requires a scheme of general modernisation and updating throughout, offering an excellent opportunity for a first-time buyer or investor to put their own stamp on a property. Crucially, the home already benefits from gas central heating and double glazing. The location is ideal for access to Brighouse town centre, which offers a wide range of local amenities, shops, and supermarkets. It is also well-placed for local schools, Brighouse train station, and the M62 motorway network for those commuting to Leeds, Bradford, or Manchester. Property Reference BRI-1JXR15C6YCS Ground Floor Entrance Vestibule - Entrance door leading into the lobby with stairs to the first floor. Lounge - 4m 62cm (15' 2) x 4m 21cm (13' 10) - A spacious reception room to the front of the property. Kitchen - 2m 14cm (7' 0) x 5m 16cm (16' 11)

In an area convenient for travel to Huddersfield and the M62 network, this one-bedroom former local authority flat is suited to those seeking a project. Comprising: - Ground Floor Entrance at the front. First Floor Landing/Hall, Spacious Living Room, One Double Bedroom, Kitchen and Bathroom. The property has double glazing. Requiring updating and modernising, but with potential to create a comfortable property. Length of Lease: 87 Annual Ground Rent Amount: 10.00 Annual Service Charge Amount: 100.00

A deceptively spacious three bedroom mid-terrace property, ideally positioned in a highly convenient location with excellent access to public transport and a wide range of local amenities within easy walking distance. The property offers well-proportioned accommodation along with the added benefit of a useful utility room and ground floor WC, providing practical additional space ideal for modern family living. Externally, there is an enclosed patio garden to the rear, creating a low-maintenance outdoor space for sitting out and entertaining, together with off-road parking for two vehicles to the front. A fantastic opportunity for families, first-time buyers or investors, combining generous accommodation with a superb location for everyday convenience. Dalton and Moldgreen have a good selection of local amenities including shops, pubs, doctors surgery and well regarded nursery and primary school. There are good commuter links into Huddersfield town centre, and the M62 and M1 motorway ne

Being Sold via Secure Sale online bidding. Terms & Conditions apply. Starting Bid 35,000.This property will be legally prepared enabling any interested buyer to secure the property immediately once their bid/offer has been accepted. Ultimately a transparent process which provides speed, security and certainty for all parties.In an area convenient for travel to Huddersfield and the M62 network, this one-bedroom former local authority flat is suited to those seeking a project.Comprising: -Ground Floor Entrance at the front.First Floor Landing/Hall, Spacious Living Room, One Double Bedroom, Kitchen and Bathroom.The property has double glazing.Requiring updating and modernising, but with potential to create a comfortable property.The essentials: The property is Leasehold: - Term: 125 years from 12 September 1988. Ground Rent: 10. Buyers to verify mains services, as these have not been verified by ourselves. Parking is on-road. Not suited to disabled access. Buyers to check own mobile signa

NO CHAIN* Freshly decorated and carpeted throughout, this well presented two bedroom mid terrace cottage boasts character and charm throughout and briefly comprises of a welcoming entrance hallway, open plan living kitchen, two bedrooms and a light and airy bathroom, to the rear there is a lovely enclosed patio. The property is located in the heart of Almondbury village which includes many local amenities such as shops, pubs, hairdressers, salons, pharmacy, library and regular bus routes.*NO CHAIN* THIS WELL PRESENTED TWO BEDROOM MID TERRACE COTTAGE BOASTS CHARACTER AND CHARM THROUGHOUT, AN ENCLOSED PAVED GARDEN AND ON STREET PARKING.LEASEHOLD 999 YEARS - EXPIRES 2947 - 50P PER ANNUM / COUNCIL TAX BAND A / ENERGY RATING DENTRANCE HALLWAYYou enter the property through a partially glazed timber door in to a welcoming entrance hallway with space to hang coats and shoes, a door leads through to the living kitchen and stairs ascend to the first floor landing.OPEN PLAN LIVING KITCHEN5.07 x 4

Tucked away on a cul-de-sac is this semi-detached house which presents a wonderful opportunity for families and individuals alike. This property has been very well cared for and is now ready for a new lease of life, making it an ideal canvas for those wishing to add their personal touch. The home boasts three bedrooms, providing ample space for family living or guest accommodation. The two reception rooms offer versatile areas for relaxation and entertainment, perfect for hosting gatherings or enjoying quiet evenings in. The property also features a well-maintained house bathroom, ensuring comfort and convenience for all residents. Outside, you will find a driveway that accommodates off-road parking, along with delightful gardens that invite outdoor enjoyment. Additionally, a garage provides extra storage or potential for a workshop, catering to various needs. Situated in a popular location, this property is offered with no onward chain, allowing for a smoother transition for prospecti

READY TO MOVE INTO CONDITION* *A perfect purchase for a F.T.BUYER or FAMILY PURCHASE Having been attentively renovated by the current owners to a ready to move into spec, this beautifully modernised, three bedroomed, stone built, inner terrace property, situated in the very popular area of Golcar of Huddersfield. Situated close to all local village amenities, bus routes, good schools and the Town Centre is a few miles away, also within easy access to the M62 Motorway Network. This three bedroom property offers ideal accommodation set over three floors, and is perfect purchase for an array of buyers. The property boasts gas central heating and recently fitted double glazing, comprises of: Entrance composite door, hallway, modern lounge, modern fitted dining/kitchen set tot the rear aspect, access to cellar rooms. To the First floor landing, three good sized bedrooms and a modern beautifully finished bathroom with a white suite. Externally lawned front garden with on street parking, to t

A short stroll from the local village centre, and being within convenient driving distance of the Holme Valley and Huddersfield Town Centre, this interesting split level link detached house will be of interest to families and professionals.The house has a delightful established rear lawned garden with a decked area which is ideal for alfresco dining, and at the front there is a driveway providing off road parking.Having a gas central heating system and double glazing, the property briefly comprises:-Front entrance porch, reception hall, spacious lounge with bay window and library area, dining kitchen, modern bathroom/wc, and two bedrooms on this level, including the main bedroom which has showering and w.c. facilities.On the upper level there are two further bedrooms, one of which has a view over Huddersfield as depicted in our images.There is an interesting lower level, with a large laundry room which provides access to the the conservatory at the rear. There is also access to an unde

TOWN HOUSE * TWO BEDROOMS * IDEAL STARTER HOME * * CLOSE TO AMENITIES * GARDEN * PARKING * Situated on the outskirts of Elland is this Ideal FTB/Young Family Home. Within easy reach of amenities, shops, schools and excellent motorway links. The property benefits from gas central heating, double glazing, garden and off street parking. Briefly comprising entrance vestibule, lounge, dining kitchen, two first floor bedrooms and a house bathroom. To the outside there is a low maintenance garden to the rear with a off street parking to the front.Lounge3.78m x 3.76m (12'5 x 12'4 )With a living flame gas fire in fireplace surround, radiator and double glazed window.Dining Kitchen4.80m x 2.51m (15'9 x 8'3 )Fitted dining kitchen having a range of wall and base units incorporating sink unit, oven, hob and extractor fan, integrated fridge/freezer, dishwasher, washing machine, radiator, double glazed window, upvc door to rear.First FloorBedroom One4.65m x 2.84m (15'3 x 9'4 )With built in wardrobe,

Situated in the popular village of Netherton and taking in views of Castle Hill, this individual house is certainly worth a personal inspection.Netherton is a popular village with local village amenities and shops, as well as places to eat out and socialise. A popular local farm shop and two schools for younger children are also available.Well placed for travel to the Holme and Colne Valleys, Huddersfield and Holmfirth, Netherton is a popular choice for local buyers and business travellers.Around the village there are woodland walks, and those who are a little more active may even venture as far as Blackmoorfoot Reservoir.The house itself has a gas central heating system and double glazing, and briefly comprises:-Entrance into an expansive living kitchen with a feature fireplace and wood-burner at one end, with the other end featuring a stylish fitted kitchen with quartz worktops, twin ovens, a fitted hob with a designer hood, and a dishwasher.Stairs lead down to a lower level where ou

A beautifully presented and move-in ready three-bedroom semi-detached home, ideally positioned on a popular and well-established residential street with pleasant views. Offering spacious and versatile accommodation, the property briefly comprises of a welcoming entrance hallway, well presented living room, attractive dining kitchen, ground floor W.C, three nicely presented bedrooms, modern four piece bathroom, thoughtfully landscaped rear garden ad a generous size driveway for multiple vehicles. Almondbury village centre is a short walk away, benefits from local amenities including shops, restaurants, cafes, boutiques, pharmacy, doctor's surgery, well regarded schools, fantastic countryside walks up to Castle Hill are on the doorstep and great transport links to neighbouring towns and villages.THIS BEAUTIFULLY PRESENTED THREE BEDROOM SEMI DETACHED FAMILY HOME BOASTS SPACIOUS LIVING ACCOMMODATION, NICELY LANDSCAPED GARDENS AND A DRIVEWAY FOR MULTIPLE VEHICLES.TENURE TBC / COUNCIL TAX BA