Section(s) Referred: 280Y ,280Y(d)
Statute: INCOME TAX
Date of Issue: 22/9/1967
In pursuance of clause (d) of section 280Y of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares the areas shown in column (3) of the Schedule hereto annexed and forming part of the territory of the State or the Union territory, as the case may be, specified in the corresponding entry in column (2) thereof to be “urban areas” for the purposes of Chapter XXII-B of the said Act, namely :—
——- Serial Name of the State or Details of the area No. the Union territory (1) (2) (3) ——-
1. Bihar Areas within the municipal limits of — (i) Patna Town ; (ii) Ranchi Town.
2. Delhi All areas in the Union territory of Delhi in which industrial use has been declared as a non-conforming use in the Master Plan prepared under section 7 of the Delhi Development Act, 1957 (61 of 1957).
3. Gujarat Areas within the municipal limits of — (i) Ahmedabad City. (ii) Baroda City. (iii) Bhavnagar City. (iv) Jamnagar City. (v) Rajkot City. (vi) Surat City.
4. Kerala (1) Areas within the limits of —- (i) Cochin municipality. (ii) Ernakulam municipality. (iii) Mattancherry municipality. (2) Areas included in the Revenue Wards Nos. 1 to 25 in the Calicut Municipal Corporation.
5. Madras Areas within a radius of — (i) 10 miles from the Collector’s Office in Coimbatore. (ii) 20 miles from Fort St. George in Madras. (iii) 10 miles from the Collector’s Office in Madurai. 6. Maharashtra (i) Bombay-Thana Area. (ii) Poona-Pimpri-Chinchwad area. (iii) Khopoli area. (iv) Areas within the limits of — (a) Nagpur Municipal Corporation. (b) Sholapur Municipal Corporation.
7. Manipur Area within the limits of Imphal Town.
8. Mysore Area within the limits of Bangalore Corporation.
9. Punjab Areas within the municipal limits of — (a) Amristar, (b) Jullundur, (c) Ludhiana.
10. Uttar Pradesh Areas within the limits of — (i) Agra Corporation, (ii) Ferozabad Municipality, (iii) Kanpur Corporation, (iv) Lucknow Corporation, (v) Meerut Municipality, (vi) Varanasi Corporation. ——