TaxTMI 
TaxTMI 
SIR,
WHAT IS MEAN BY RURAL AND URBAN AREA UNDER SECTION 54 G. IS THERE SPECIFIC LIST OR AS PER MUNICIPAL CORPORATION OF SAID AREA.
section 54G
22 Jan 2011 
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Urban area definition: central government may declare municipal limits as urban for tax provisions based on specified factors.
An urban area under the income-tax provision means any area within municipal corporation or municipality limits which the Central Government may declare urban by general or special order, having regard to population, concentration of industries, need for proper planning and other relevant factors; areas not so within or declared are treated as rural for the provision's purposes. (AI Summary)
An urban area under the income-tax provision means any area within municipal corporation or municipality limits which the Central Government may declare urban by general or special order, having regard to population, concentration of industries, need for proper planning and other relevant factors; areas not so within or declared are treated as rural for the provision's purposes. (AI Summary)