Notification: S. O. 668(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 in the table below, the following floor areas for the purposes of clause (i) of the said proviso, namely:—
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TABLE ——- Sl. Place Property used for Property used for No. residential (other than huts commercial and kutcha dwellings) purposes (sq. ft.) purposes (sq. ft.) ——- Urban agglomeration of—- (i) Surat 1100 125 (ii) Vadodara 1100 175 (iii) Kochi 1100 125 (iv) Kozhikode 1100 175 (v) Trivandrum 1100 175 (vi) Coimbatore 1100 125 (vii) Madurai 1100 175 (viii) Bhopal 1100 175 (ix) Indore 1100 125 (x) Jabalpur 1100 175 (xi) Vijayawada 1100 175 (xii) Visakhapatnam 1100 175 (xiii) Agra 1100 175 (xiv) Meerut 1100 175 (xv) Allahabad 1100 175 (xvi) Lucknow 1100 175 (xvii) Varanasi 1100 175 (xviii) Dhanbad 1100 175 (xix) Patna 1100 175 (xx) Jamshedpur 1100 175 (xxi) Kalyan 1100 175 (xxii) Nagpur 1100 125 (xxiii) Thane 1100 175 ——- [Notification No. 10655/F. No. 142/21/98-TPL]

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