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of <h1>Mandatory Income Tax Filing for Residents in Key Urban Areas Under Income-tax Act, 1961</h1> The Central Board of Direct Taxes, under the Income-tax Act, 1961, mandates obligatory filing of income tax returns for individuals residing in specified urban agglomerations. These areas include Mumbai, Delhi (including Gurgaon, Faridabad, Ghaziabad, and Noida), Chennai, Calcutta, Bangalore, Ahmedabad, Kanpur, Jaipur, Ludhiana, Hyderabad, Pune, and Chandigarh. Each urban area is defined by its respective municipal or regional planning authority, as specified by various local acts and regulations. This notification aims to ensure compliance with tax filing requirements in these densely populated and economically significant regions.
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