Urban Area definition governs eligibility for tax provisions, allowing central government to declare areas based on population and planning needs. The Urban Area definition authorises the Central Government to declare any area within municipal corporation or municipality limits as urban by general or ... Summary
Urban Area definition governs eligibility for tax provisions, allowing central government to declare areas based on population and planning needs.
The Urban Area definition authorises the Central Government to declare any area within municipal corporation or municipality limits as urban by general or special order, guided by factors such as population, concentration of industries, need for proper planning, and other relevant considerations, thereby determining the geographical scope for the specified income tax provision.
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