Notification: S.O.467(E)
Section(s) Referred: 139 ,139(1)
Statute: INCOME TAX
Date of Issue: 27/6/1997
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 :
TABLE —— Sl. Place Property used for residential Property used for No. (other than huts and kutcha commercial purposes dwelling) purposes ——- Urban agglomeration of
(i) Delhi 600 sq. ft. 100 sq. ft. (ii) Mumbai 600 sq. ft. 100 sq. ft. (iii) Chennai 1000 sq. ft. 125 sq. ft. (iv) Calcutta 1000 sq. ft. 125 sq. ft. (v) Bangalore 800 sq. ft. 125 sq. ft. (vi) Hyderabad 1100 sq. ft. 125 sq. ft. (vii) Jaipur 1100 sq. ft. 125 sq. ft. (viii) Kanpur 1100 sq. ft. 125 sq. ft. (ix) Pune 800 sq. ft. 125 sq. ft. (x) Ahmedabad 800 sq. ft. 125 sq. ft. (xi) Ludhiana 800 sq. ft. 125 sq. ft. (xii) Chandigarh 1100 sq. ft. 125 sq. ft. ——- (Sd.) Dr. Prabodh Seth, Under Secretary to the Government of India.
[Notification No. 10378/F. No. 142/48/97-TPL.
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