Notification: 11326
Section(s) Referred: s. 139(1)
Statute: INCOME TAX
Date of Issue: 10/4/2000
In exercise of the powers conferred by the first 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 immovable properties, referred to below as immovable properties, for the purpose of clause (i) of the said proviso—

(a) occupying the floor areas of 1500 sq. ft. or more in respect of immovable property used for residential (other than huts and kutcha dwellings) purposes; and
(b) occupying the floor areas of 225 sq. ft. or more in respect of immovable property used for commercial purposes, in the following areas specified by the Board, namely :
Urban agglomeration of—
1. Ahmednagar including the areas comprised in the Municipality of Ahmednagar within the meaning of the Maharashtra Nagar Parishada Nagar Panchayat and Industrial Town Act, 1965;
2. Ajmer including the areas as notified in the Government of Rajasthan Notification No. F I (5) TP/72 dated 16th August, 1976 within the meaning of the Rajasthan Urban Improvement Act, 1959;
3. Akola including the areas comprised in the city of Akola within the meaning of the Maharashtra Municipal Councils Nagar Panchayat and Industrial Township Act, 1965;
4. Alappuzha (Alleppey) including the areas comprised in Alappuzha Municipality;
5. Aligarh including the areas comprised in the Municipal Corporation of Aligarh;
6. Alwar including the areas as notified in the Government of Rajasthan Notification No. F 1/2/LSG/63/63948-950 dated 30th April, 1976 within the meaning of the Rajasthan Municipal Act, 1959;
7. Amravati including the areas comprised in the city of Amravati within the meaning of the Amravati Municipal Corporation Act, 1983;
8. Barddhaman (Burdwan) including the areas comprised in the Burdwan Municipality within the meaning of the West Bengal Municipal Act, 1993 ;
9. Belgaum including the areas of Municipal Corporation of Belgaum city as notified by the Karnataka Government in the Notification No. HUD.282.MLR.95 dated 18th October, 1995 and the areas of Belgaum Cantonment Board vide Gazette Notification No. SRO 202 dated 16th April, 1970 and SRO No. 527 of 1875;
10. Bellary including the urban agglomeration of Bellary city including the areas as notified by the Karnataka Government in the Notification No. HUD.306 MLR 95 dated 26th July, 1995;
11. Berhampur (Brahmapur) including (i) the areas comprised in the Berhampur Municipality within the meaning of Orissa Municipal Act, 1950; and (ii) the areas comprised in the Berhampur Development Authority within the meaning of the Orissa Development Authorities Act, 1982;
12. Bhagalpur including the areas comprised in Bhagalpur within the meaning of the Bhagalpur Municipal Corporation Act vide S.O. 485 dated 16th April, 1981;
13. Bhavnagar including the areas falling within the Bhavnagar Municipal Corporation as defined under the Bombay Provincial Corporation Act, 1949 by notification dated 12th February, 1982;
14. Bhiwandi including the areas comprised in the Municipal Council of Bhiwandi Nizampur within the meaning of the Maharashtra Municipalities Act, 1965;
15. Bhubaneswar including (i) of the areas comprised in the Bhubaneswar Municipality within the meaning if the Orissa Municipal Act, 1950; and (ii) the areas comprised in the Bhubaneswar Development Authority within the meaning of the Orissa Development Authorities Act, 1982;
16. Biharsharif including the areas comprised in Biharsharif within the meaning of the Biharsharif Municipal Corporation Act dated 21st June, 1988;
17. Bikaner including the areas as notified in the Government of Rajasthan Notification No. F I (12) LSG/74/345 dated 19th February, 1982 within the meaning of the Rajasthan Municipal Act, 1959;
18. Bilaspur including the areas comprised in the Municipal Corporation of Bilaspur as notified by the Government of Madhya Pradesh in Notification No. 755-XVIII-I-80 dated 27th February, 1980 within the meaning of Madhya Pradesh Municipal Corporation Act, 1956;
19. Bokara Steel City;
20. Chandrapur including the areas comprised in the city of Chandrapur within the meaning of the Maharashtra Municipal Councils Nagar Panchayat and Industrial Township Act, 1965;
21. Cuddapah including the areas comprised in the Cuddapah Municipality;
22. Cuttack including (i) the areas comprised in the Cuttack Municipality within the meaning of the Orissa Municipal Act, 1950; and (ii) the areas comprised in the Cuttack Development Authority within the meaning of the Orissa Development Authorities Act, 1982;
23. Darbhanga including the areas comprised in Darbhanga within the meaning of the Darbhanga Municipal Corporation Act vide S.O. 1280 dated 23rd August, 1982;
24. Davangere including the areas of Davangere city as notified by the Karnataka Government in the Notification No. HUD.35 I MLR 95 dated 7th October, 1995;
25. Dehradun including the areas comprised in Municipal Corporation of Dehradun;
26. Dhule including the areas comprised in the Municipality of Dhule within the meaning of the Maharashtra State Town Planning Rules, 1966;
27. Durgapur including the areas comprised in the Durgapur Municipal Corporation within the meaning of the Durgapur Municipal Corporation Act, 1994;
28. Ellore including the areas comprised in the Ellore Municipality;
29. Erode including the areas comprised in the Erode Municipality within the meaning of the Tamilnadu District Municipalities Act, 1920;
30. Farrukhabad-cum-Fatehgarh including the areas comprised in the Nagarpalika Parishad of Farrukhabad-Fatehgarh;
31. Ferozabad including areas comprised in the Nagarpalika of Ferozabad;
32. Gaya including the areas comprised in Gaya within the meaning of the Gaya Municipal Corporation Act vide S.O. 1390 dated 18th November, 1983;
33. Gulbarga including the areas of Gulbarga city including the areas as notified by the Karnataka Government in the Notification No.HUD.401 MLR 95 dated 19th October, 1995;
34. Guntur including the areas comprised in the Municipal Corporation of Guntur;
35. Ichalkaranji including the areas comprised in the Municipality of Ichalkaranji within the meaning of the Maharashtra Nagarpanchayat Adhiniyam Act, 1965;
36. Imphal including the areas comprised within the Imphal Municipal Council;
37. Jalgaon including the areas comprised in the Municipality of Jalgaon within the meaning of the Maharashtra Municipal Councils Nagar Panchayat Act, 1965;
38. Jamnagar including the areas falling within the Jamnagar Municipal Corporation as defined in the Notification No. JMK/1194-2-95 dated 8th March, 1995 issued by the State Assembly Election Commission, Gujarat;
39. Jhansi including areas comprised in the Jhansi Municipality and Cantonment Board limits of Jhansi;
40. Kakinada including the areas comprised in the Kakinada Municipality;
41. Kannur (Cannanore) including the areas comprised in Kannur Municipality;
42. Kharaghpur including the areas comprised in the Kharaghpur Municipality;
43. Kolhapur including the areas comprised in the Municipal Corporation of Kolhapur within the meaning of the Bombay
Provincial Municipal Corporation Act, 1949;
44. Kollam (Quilon) including the areas comprised in Kollam Municipality;
45. Kurnool including the areas comprised in the Kurnool Municipal Corporation;
46. Malegaon including the areas comprised in the Municipality of Malegaon within the meaning of the Maharashtra Nagar Parishada Nagar Panchayat and Industrial Town Act, 1965;
47. Mangalore including the areas of Mangalore city as notified by the Karnataka Government in the Notification No. MD.174/UMS/95 dated 16th March, 1997;
48. Mathura including areas comprised in the Nagarpalika of Mathura;
49. Moradabad including the areas comprised in the municipal limits of Moradabad city as defined vide notification No. 2474/9-7-94(MB)/94 dated 4th August, 1994 by the Government of Uttar Pradesh;
50. Muzaffarnagar including the areas comprised in the Muzaffarnagar Nagarpalika Parishad;
51. Muzaffarpur including the areas comprised in Muzaffarpur Municipal Corporation within the meaning of the Muzaffarpur Municipal Corporation Act vide S.O. 487 dated 16th April, 1981;
52. Nanded included the areas comprised in the Municipality of Nanded within the meaning of the Maharashtra Nagar Parishada Nagar Panchayat and Industrial Town Act, 1965;
53. Nellore including the areas comprised in the Nellore Municipality;
54. Nizamabad including the areas comprised in the Municipal Corporation of Nizamabad;
55. Ondal;
56. Patiala including the areas comprised in the Municipal Corporation of Patiala, Patiala Cantonment and all phases of urban estate developed by Patiala Urban Development Authority;
57. Pondicherry including the areas comprised in the Pondicherry Municipality Council within the meaning of the Pondicherry Municipalities Act, 1973;
58. Raipur including the areas comprised in the Municipal Corporation of Raipur as notified by the Government of Madhya Pradesh in Notification No. 48-XIII-2-77 dated 21st February, 1977 within the meaning of Madhya Pradesh Municipal Corporation Act, 1956;
59. Rajahmundry including the areas comprised in the Municipal Corporation of Rajahmundry;
60. Ramagundam including the areas comprised in the Municipal Corporation of Ramagundam;
61. Rampur including the areas comprised in the municipal limits of Rampur city as defined in extraordinary Gazette dated 1st February, 1944 of Rampur State;
62. Rohtak including the areas comprised in the municipal limits of Rohtak City within the meaning of Municipal Act, 1973 of Haryana State and areas developed by Haryana Urban Development Authority vide the notification dated 23rd December, 1984;
63. Rourkela including (i) the areas comprised in the Rourkela Municipality within the meaning of Orissa Municipal Act, 1950; and (ii) the areas comprised in the Rourkela Industrial Township as notified in Orissa Gazette dated 15th April, 1996 within the meaning of the Orissa Municipal Act, 1950;
64. Sagar including the areas notified by the Government of Madhya Pradesh in Notification No. 202-32-1-85 dated 11th January, 1985 and amendment of Madhya Pradesh Gazette Extraordinary No. 490 dated 1st September, 1998;
65. Saharanpur including the areas comprised in the Saharanpur Municipality;
66. Sangli including the areas comprised in the Municipal Corporation of Sangli-Miraj & Kupwad within the meaning of the Bombay Provincial Municipal Corporation Act, 1949;
67. Shahjahanpur including the areas comprised in the municipal limits of Shahjahanpur city as defined in Notification No.
652/Eleven/24-B/1968 dated 25th May, 1978 of Government of Uttar Pradesh;
68. Shillong including the areas comprised within the Shillong Municipal Board;
69. Siliguri including the areas comprised in the Municipal Corporation of Siliguri within the meaning of Siliguri Municipal Corporation Act, 1990;
70. Thanjavur including the areas comprised in the Thanjavur Municipality within the meaning of the Tamilnadu District Municipalities Act, 1920;
71. Tirunelveli including the areas comprised in the Tirunelveli Municipal Corporation within the meaning of the Tirunelveli City Municipal Corporation Act, 1994;
72. Tiruppur including the areas comprised in the Tiruppur Municipality within the meaning of the Tamilnadu District Municipalities Act, 1920;
73. Trissur (Trichur) including the areas comprised in the Trissur Municipality;
74. Tuticorin including the areas comprised in the Tuticorin Municipality within the meaning of the Tamilnadu District Municipalities Act, 1920;
75. Udaipur including the areas as notified in the Government of Rajasthan Notification No. F(I)(2)TP/63 dated 27th June, 1983 within the meaning of the Rajasthan Urban Improvement Act, 1959;
76. Ujjain including the areas notified within the meaning of the Urban Land (Ceiling and Regulation) Act, 1976 and the areas comprised in the Ujjain Vikas Pradhikaran;
77. Vellore including the areas comprised in the Vellore Municipality within the meaning of the Tamilnadu District Municipalities Act, 1920;
78. Warangal including the areas comprised in the Municipal Corporation of Warangal;
79. Yamunanagar including the areas comprised in the municipal limits of Yamunanagar within the meaning of the Municipal Act, 1973 of Haryana State and the areas developed by Haryana Urban Development Authority.
[F. No. 142/53/99-TPL]

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