Specified areas under section 139 defined, listing urban agglomerations for application of the first proviso. The Central Board of Direct Taxes, under the first proviso to sub section (1) of section 139 of the Income tax Act, 1961, by Notification No. S. O. 242(E) dated 9 4 1999, specifies a list of urban agglomerations and the municipal, cantonment, development or other locally notified territorial areas for the purposes of that proviso, referencing relevant municipal and state notifications to define the territorial scope for each named city.
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 areas under section 139 defined, listing urban agglomerations for application of the first proviso.
The Central Board of Direct Taxes, under the first proviso to sub section (1) of section 139 of the Income tax Act, 1961, by Notification No. S. O. 242(E) dated 9 4 1999, specifies a list of urban agglomerations and the municipal, cantonment, development or other locally notified territorial areas for the purposes of that proviso, referencing relevant municipal and state notifications to define the territorial scope for each named city.
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