Section(s) Referred: 80HHA ,80HHA(a) ,80HHA(a)(ii)
Statute: INCOME TAX
Date of Issue: 23/6/1992
In pursuance of sub-clause (ii) of clause (a) of the Explanation to section 80HHA of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development (including the extent of and scope for, urbanisation) of the areas concerned and other relevant considerations, specifies the areas shown in column (3) of the Schedule below and falling outside the local limits of the municipality or cantonment board, as the case may be, shown in the corresponding entry in column (2) thereof, for the purposes of the above mentioned provisions of the Income-tax Act, 1961 (43 of 1961).
—— Sl. Name of the municipality or Details of the areas No. cantonment board —— 1 2 3 ——
1. Bombay, Calcutta, Delhi, Hyderabad, Areas up to a distance of 15 kilometres Madras and New Delhi in all directions from the municipal limits or, as the case may be, cantonment limits 2. Ahmedabad, Bangalore, Kanpur, Areas up to a distance of 12 kilometres Lucknow, Nagpur and Pune in all directions from the municipal limits or, as the case may be, cantonment limits
3. Agra, Allahabad, Amritsar, Bhopal, Areas up to a distance of 10 kilometres Cochin, Coimbatore, Dhanbad in all directions from the municipal Gwalior, Indore, Jabalpur, limits or, as the case may be, cantonment Jaipur, Jamshedpur, Ludhiana, limits Madurai, Patna, Salem, Sholapur, Srinagar, Surat, Tiruchirappalli, Trivandrum, Varanasi (Banaras) and Vadodara (Baroda).
4. Any other municipality or cantoment Areas up to a distance of 8 kilometres in boards all directions from the municipal limits or, as the case may be, cantonment limits. ——
This notification shall have effect from the 1st day of April, 1989.
[No. 9046/F. No. 178/108/91-IT. A.I.