Notification No. S.O.1953-Income Tax In pursuance of sub-clause (ii) of clause (a) of the Explanation to section 80HHA of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development (including the extent of and scope for, urbanisation) of the areas concerned and other relevant considerations, specifies the areas shown in column (3) of
