Specified urban agglomerations: territorial areas designated for application of the section 139 return proviso under income tax. Specification of urban agglomerations for the first proviso to sub section (1) of section 139 of the Income tax Act, 1961: the notification lists named cities and fixes territorial applicability by reference to each city's municipal, cantonment or state notification or statutory definition, and incorporates subsequently amended notifications where expressly indicated.
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 urban agglomerations: territorial areas designated for application of the section 139 return proviso under income tax.
Specification of urban agglomerations for the first proviso to sub section (1) of section 139 of the Income tax Act, 1961: the notification lists named cities and fixes territorial applicability by reference to each city's municipal, cantonment or state notification or statutory definition, and incorporates subsequently amended notifications where expressly indicated.
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