Central Government appoints the 1st day of October, 1986, as the date on which Chapter XXC u/s 269U of the said Act shall come into force in areas mentioned below - S.O.480(E) - Income Tax Act, 1961
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Commencement of Chapter XXC under Section 269U: appointed to take effect in specified metropolitan areas on 1 October. The Central Government, exercising powers under Section 269U of the Income-tax Act, 1961, appoints 1 October 1986 as the date on which Chapter XXC of the Act shall come into force in specified territories: the Union Territory of Delhi; Greater Bombay as defined by the Bombay Municipal Corporation Act; Calcutta Metropolitan Area as defined by the West Bengal Town and Country (Planning and Development) Act, 1979; and Madras Metropolitan Planning Area as defined by the Tamil Nadu Town and Country Planning Act, 1971.
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Provisions expressly mentioned in the judgment/order text.
Commencement of Chapter XXC under Section 269U: appointed to take effect in specified metropolitan areas on 1 October.
The Central Government, exercising powers under Section 269U of the Income-tax Act, 1961, appoints 1 October 1986 as the date on which Chapter XXC of the Act shall come into force in specified territories: the Union Territory of Delhi; Greater Bombay as defined by the Bombay Municipal Corporation Act; Calcutta Metropolitan Area as defined by the West Bengal Town and Country (Planning and Development) Act, 1979; and Madras Metropolitan Planning Area as defined by the Tamil Nadu Town and Country Planning Act, 1971.
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