Specified areas under section 80HHA defined to determine rural industrial deduction eligibility based on distances from municipal limits. The Central Government specifies peri-municipal and peri-cantonment zones as 'specified areas' for section 80HHA, classifying municipalities and cantonments into four groups and prescribing radial distances from municipal or cantonment limits for each group to determine eligibility under the provision; the notification also states its commencement date.
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.
Specified areas under section 80HHA defined to determine rural industrial deduction eligibility based on distances from municipal limits.
The Central Government specifies peri-municipal and peri-cantonment zones as "specified areas" for section 80HHA, classifying municipalities and cantonments into four groups and prescribing radial distances from municipal or cantonment limits for each group to determine eligibility under the provision; the notification also states its commencement date.
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