Mandatory return filing in specified urban agglomerations requires residents within designated municipal and development authority limits to file. Notification designates specific urban agglomerations for the purpose of the proviso to the return filing provision of the Income tax Act, making return filing mandatory for persons resident within the municipal and development authority limits so specified, by reference to municipal corporation limits, development authority areas, cantonment or notified area committees, and state planning or municipal notifications as the operative geographic basis for the residency based filing obligation.
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.
Mandatory return filing in specified urban agglomerations requires residents within designated municipal and development authority limits to file.
Notification designates specific urban agglomerations for the purpose of the proviso to the return filing provision of the Income tax Act, making return filing mandatory for persons resident within the municipal and development authority limits so specified, by reference to municipal corporation limits, development authority areas, cantonment or notified area committees, and state planning or municipal notifications as the operative geographic basis for the residency based filing obligation.
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