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Areas specified for obligatory filing of return u/s 139

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..... 9 NOTIFICATION NO. 410(E) DATED 10-5-2001 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 .....

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..... India as comprising : ( a ) All places with municipality, corporation, cantonment board or any notified town area committee ; ( b ) All outgrowths of places referred to in ( a ) above ; ( c ) .....

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