Notification: S. O. 243(E)
Section(s) Referred: s. 139(1)
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 1,100 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 the 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 the 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 the Government of Uttar Pradesh.
(5) Durg including the areas as notified in the Notification No. 291/18-1/81, dated March 31, 1981 ; and Bhillai including areas as notified as per Notification No. 22/F-1-7/18-3/98, dated June 8, 1998 under the Madhya Pradesh Municipal Corporation Act, 1956 (23 of 1956) ;
(6) Gorakhpur including the areas defined as development area as notified by the 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 No. 11 of 1973) ;
(7) Guwahati including the areas comprised in the City of Guwahati within the meaning of Guwahati Municipal Corporation Act, 1971 (Assam Act 1-1973) ;
(8) Gwalior including the areas as notified under the 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 No. HUD.378. MLR 95, dated October 12, 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 No. F. 1(12)TP/72, dated September 1, 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 No. HUD.444.MLR 95, dated November 30, 1995, and any subsequent amendments in the said notification.
(14) Nasik including the areas comprised in the Municipal Corporation of Nasik as constituted under the 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 No. KV-68-1988-RMN-8095-3120P, dated June 17, 1998 ;
(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 the Salem City Municipal Corporation Act, 1994, in G.O. Ms. No. 153 (MA & WS), dated June 1, 1994 ;
(18) Solapur including the areas comprised in the Municipal Corporation of Solapur as constituted under the 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 June 1, 1994.
[Notification No. 10865/F. No. 142/2/99-TPL]

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