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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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