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Notification: 10865
Section(s) Referred: s. 139(1) ,r. 3(3) ,s. 3
Statute: INCOME TAX
Date of Issue: 9/4/1999
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 purposes of clause (i) of the said proviso—
(a) occupying the floor area of 1100 sq. ft. or more in respect of immovable property used for residential (other than huts and kutcha dwellings) purposes; and
(b) occupying the floor area of 175 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. Amritsar including the areas in Municipal Corporation of Amritsar as notified by Punjab State Government under sub-rule (3) of rule 3 of Punjab Municipal Corporation Act, 1971 and including the areas under the Cantonment Board, Amritsar as notified by the Central Government under section 3 of the Cantonment Act, 1924;
2. Asansol including the areas comprised in the Municipal Corporation of Asansol;
3. Aurangabad including the areas comprised in the Municipal Corporation of Aurangabad as constituted under Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949) ;
4. Bareilly including areas comprised in the city of Bareilly, within the meaning of Bareilly Development Authority, as notified by Government of Uttar Pradesh ;
5. Durg including the areas as notified in the notification number 291/18-1/81 dated 31st March, 1981; and Bhillai including areas as notified as per notification number 22/F-1-7/18-3/98 dated 8th June, 1999 under Madhya Pradesh Municipal Corporation Act, 1956 (23 of 1956);
6. Gorakhpur including the areas defined as development areas as notified by Uttar Pradesh State Government from time to time in exercise of powers under section 3 of the Uttar Pradesh Urban Planning and Development Act, 1973 (President’s Act number 11 of 1973);
7. Guwahati including the areas comprised in the city of Guwahati within the meaning of Guwahati Municipal Corporation Art, 1971 (Assam Act 1-1973) ;
8. Gwalior including the areas as notified under Madhya Pradesh Municipal Corporation Act, 1956 (23 of 1956) ;
9. Hubli-Dharwad including the areas as notified by the Government of Karnataka in the notification number HUD.378 MLR 95 dated 12th Oct., 1995 and any subsequent amendments in the said notifications;
10. Jalandhar including the areas as notified by the Municipal Corporation, Jalandhar;
11. Jodhpur including the areas as notified by the Government of Rajasthan in the notification number F 1(12)TP/72 dated 1st Sept., 1977 issued under the Rajasthan Urban Improvement Act, 1959 (35 of 1959) ;
12. Kota including the areas as notified by the Government of Rajasthan under the Rajasthan Urban Improvement Act, 1959 (35 of 1959) ;
13. Mysore including the areas as notified by the Karnataka Government in the notification number HUD.444.MLR.95 dated 30th Nov., 1995 and any subsequent amendments in the said notification ;
14. Nasik including the areas comprised in the Municipal Corporation of Nasik as constituted under Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949) ;
15. Rajkot including areas within Rajkot Municipal Corporation as defined in the Schedule to the Gujarat Municipality Act, 1963 and the areas included in the city of Rajkot vide Government of Gujarat notification number KV-68-1988-RMN-8095-3120P dated
17th June, 1999;
16. Ranchi including the areas comprised in the Ranchi Municipal Corporation (Division of Ranchi into Wards) Rules, 1981;
17. Salem including the areas comprised in the Salem Municipal Corporation within the meaning of Salem City Municipal Corporation Act, 1994 in G.O. MS. No. 153 (MA & WS) dated 1st June, 1994 ;
18. Solapur including the areas comprised in the Municipal Corporation of Solapur as constituted under Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949);
19. Tiruchirapalli including the areas that are comprised in the Tiruchirapalli Municipal Corporation within the meaning of Tiruchirapalli City Municipal Corporation Act, 1994 in G.O. MS No. 151 dated 1st June, 1994.
[F.No. 142/2/99-TPL]
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