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Areas specified for obligatory filing of return u/s 139(1)

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..... the Central Board of Direct Taxes hereby specifies the following areas for the purposes of the said proviso, namely :-- 1. Urban agglomeration of Mumbai, including the areas comprised in "Greater Bombay" within the meaning of the Bombay Municipal Corporation Act (Act No. 3 of 1888) ; 2. Urban agglomeration of Delhi, including the following : ( i ) the State of Delhi ; ( ii ) the area .....

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..... adesh Urban Planning and Development Act, 1973 (U.P. Act No. 30 of 1974) ; ( vi ) the areas notified by the Government of Uttar Pradesh in Notification NO. 2042-BHAU/18-11-123/AN/85, dated 11th July, 1989, under clause ( d ) of section 2 of the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6 of 1976) and regulated by New Okhla Industrial Development Authority constituted und .....

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..... of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976) as "Ahmedabad Urban Development Area" and the areas comprised in the city of Ahmedabad constituted under section 3 of the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949) applicable to the State of Gujarat. 7. Urban agglomeration of Kanpur, including the areas comprised in the .....

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..... omprised in the "City of Pune" within the meaning of the Bombay Provincial Municipal Corporation Act, 1949 (Bom-LIX of 1949). 12. Urban agglomeration of Chandigarh, including the areas comprised in "Union Territory of Chandigarh". (Sd.) Dr. Prabodh Seth, Under Secretary to the Government of India. [Notification No. 10377/F. No. 142/48-97-TPL.] - Notification Tax Management India - tax .....

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