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Notification: S. O. 669(E)
Section(s) Referred: s. 139(1)
Statute: INCOME TAX
Date of Issue: 6/8/1998
In exercise of the powers conferred by the proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the following areas for the purposes of the said proviso, namely:—
1. Urban agglomeration of Surat including the areas comprised in the City of Surat constituted under section 3 of the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949), as applicable to the State of Gujarat and areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976), as “Surat Urban Development Area”.
2. Urban agglomeration of Vadodara including the areas comprised in the Vadodara Municipal Corporation under the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949), and areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976), as “Baroda Urban Development Area”.
3. Urban agglomeration of Kochi including the areas comprised in the “Greater Cochin Development Authority” within the meaning of the Town Planning Act, 1108 (IV of 1108), and the Madras Town Planning Act, 1920 (VII of 1920).
4. Urban agglomeration of Kozhikode including the areas comprised in the Corporation of Kozhikode.
5. Urban agglomeration of Trivandrum including the areas comprised in the “Trivandrum Development Authority” within the meaning of the Town Planning Act, 1108 (Kerala Act No. IV of 1108 Malayalam Era).
6. Urban agglomeration of Coimbatore including the areas comprised in the “City of Coimbatore” within the meaning of the Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act No. XXV of 1981).
7. Urban agglomeration of Madurai including the areas comprised in the “City of Madurai” within the meaning of the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act No. XV of 1971).
8. Urban agglomeration of Bhopal including the areas as notified under the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (23 of 1973), vide Notification No. 3773-XXXII-95, dated June 9, 1995, published in the M. P. Gazette (Extraordinary) No. 273, dated June 9, 1995.
9. Urban agglomeration of Indore including the areas comprised in the “Indore Vikas Pradhikaran” within the meaning of the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (No. 23 of 1973).
10. Urban agglomeration of Jabalpur including the areas as notified by the Government of Madhya Pradesh under the Madhya Pradesh Municipal Corporation Act, 1956, as per the M. P. Gazette (Extraordinary), vide notification No. 382, dated August 12, 1994.
11. Urban agglomeration of Vijayawada including the areas as defined by the Vijayawada Municipal Corporation Act, 1981.
12. Urban agglomeration of Visakhapatnam including the areas as defined by the Visakhapatnam Municipal Corporation Act, 1979.
13. Urban agglomeration of Agra including the areas comprising the territorial limits of Agra city as per Notification No. 2666-A/11-S(v)-7-6/K(1)-79, dated July 8, 1982, published in the U.P. Government Gazette, the territorial limit of Cantonment Board, Agra, and the territorial limit of Dayalbagh Town Area Committee, Agra, as per notification No. 3981/9-1-93-IT-101 of 1993, dated August 12, 1993.
14. Urban agglomeration of Meerut including the areas comprising the areas of Municipal Corporation of Meerut including the area of Meerut Cantonment.
15. Urban agglomeration of Allahabad including the areas comprised in the city of Allahabad within the meaning of the U. P. Nagar Nigam Act, 1959.
16. Urban agglomeration of Lucknow including the areas comprised in the city of Lucknow within the meaning of the U.P. Nagar Mahapalika Adhiniyam, 1959 read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (UP Act No. 1 of 1904) and the areas specified in the schedule under Notification No. 4516-A/XI-7-IK(37) of 1983, dated February 3, 1987.
17. Urban agglomeration of Varanasi including the areas defined as development area in the notification issued by the U.P. State Government from time to time in exercise of powers under section 3 of the U.P. Urban Planning and Development Act, 1973 (President’s Act No. 11 of 1973)
18. Urban agglomeration of Dhanbad including the areas falling in the municipality of Dhanbad including Jagjivan Nagar and Saraidhella as well as areas comprised in the jurisdiction of the three notified area committees, i.e., Jharia Notified Area Committee, Katra Notified Area Committee, Chirukunda Notified Area Committee.
19. Urban agglomeration of Patna including the areas comprised in “Patna” within the meaning of Patna Municipal Corporation Act, 1951 (No. 23 of 1956).
20. Urban agglomeration of Jamshedpur including areas comprised within the jurisdiction of Jamshedpur Notified Area Committee, Mango Notified Area Committee/Municipality, Adityapur Notified Area Committee/Municipality and Jugsalai Municipality.
21. Urban agglomeration of Kalyan including the areas comprised with the twin cities of Kalyan and Ulhasnagar within the meaning of the Bombay Provincial Municipal Corporation Act, 1949.
22. Urban agglomeration of Nagpur including the areas comprised in the “City of Nagpur” within the meaning of the Nagpur Corporation Act, 1948.
23. Urban agglomeration of Thane including the areas comprised in the City of Thane within the meaning of the Bombay Provincial Municipal Corporation Act, 1949 (Bom LIX of 1949).
(Sd.) S. Mohapatra, Deputy Secretary to the Government of India. [Notification No. 10656/F. No. 142/21-98-TPL]
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