Central Government, development of such area under section 80 IB (14)

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..... -section (14) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development of such area including the extent of and scope for, urbanisation of such area and other relevant consideration 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 ca .....

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..... 3 Agra, Allahabad, Amritsar, Bhopal, Cochin, Coimbatore, Dhanbad, Gwalior, Indore, Jabalpur, Jaipur, Jamshedpur, Ludhiana, Madurai. Patna, Salem, Sholapur, Srinagar, Surat, Tiruchirapally, Trivandrum, Varanasi(Banaras) and Vadorara(Badora) Areas upto a distance of 10 Kilometres in all direction from the municipal limits, or, as the case may be, cantonment l .....

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