Obligatory income-tax return filing in specified urban agglomerations expands mandatory compliance within defined metropolitan and municipal areas. The notification specifies areas in which obligatory filing of income-tax returns under the proviso to sub-section (1) of section 139 is required, listing urban agglomerations and defined metropolitan, municipal, cantonment or development authority areas (including Greater Bombay; Delhi and adjacent notified municipalities and development areas; Madras, Calcutta, Bangalore, Ahmedabad, Kanpur Nagar, Jaipur, Ludhiana, Hyderabad and Secunderabad civil area, Pune, and the Union Territory of Chandigarh), and ties the filing obligation to statutory and notified boundaries under relevant planning, municipal and development Acts.
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Provisions expressly mentioned in the judgment/order text.
Obligatory income-tax return filing in specified urban agglomerations expands mandatory compliance within defined metropolitan and municipal areas.
The notification specifies areas in which obligatory filing of income-tax returns under the proviso to sub-section (1) of section 139 is required, listing urban agglomerations and defined metropolitan, municipal, cantonment or development authority areas (including Greater Bombay; Delhi and adjacent notified municipalities and development areas; Madras, Calcutta, Bangalore, Ahmedabad, Kanpur Nagar, Jaipur, Ludhiana, Hyderabad and Secunderabad civil area, Pune, and the Union Territory of Chandigarh), and ties the filing obligation to statutory and notified boundaries under relevant planning, municipal and development Acts.
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