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of <h1>New Rule: File Income Tax Returns if You Live in Specified Urban Areas Under Section 139 of Income-tax Act.</h1> The notification mandates the filing of income tax returns for individuals residing in specified urban agglomerations under Section 139 of the Income-tax Act, 1961. The areas include urban regions of Surat, Vadodara, Kochi, Kozhikode, Trivandrum, Coimbatore, Madurai, Bhopal, Indore, Jabalpur, Vijayawada, Visakhapatnam, Agra, Meerut, Allahabad, Lucknow, Varanasi, Dhanbad, Patna, Jamshedpur, Kalyan, Nagpur, and Thane. These areas are defined by their respective municipal acts and development authorities, as specified by the Central Board of Direct Taxes.
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