TMI BlogAmendment of section 2X X X X Extracts X X X X X X X X Extracts X X X X ..... of April, 2014, namely: ( b ) urban land means land situate ( i ) in any area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee, or by any other name) or a cantonment board and which has a population of not less than ten thousa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en lakh, but does not include land on which construction of a building is not permissible under any law for the time being in force in the area in which such land is situated or the land occupied by any building which has been constructed with the approval of the appropriate authority or any unused land held by the assessee for industrial purposes for a period of two years from the date of it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ea) of section 2 so as to provide that land situated in any area within the distance, measured aerially, (I) not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in clause (i) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometres, from the local limits of any municipality ..... X X X X Extracts X X X X X X X X Extracts X X X X
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