TMI BlogCentral Board of Direct Taxes specifies the immovable properties, referred to below as immovable properties u/s 139X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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 Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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