Territorial limits amendment clarifies geographic scope of a tax notification by redefining localities and their peripheries. Amendment substitutes the Schedule entry for Goa in the 1994 Notification, identifying six municipal centres and specifying territorial limits around each centre measured from municipal boundaries to delimit the Notification's geographic scope under the Income-tax Act definition provision.
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Territorial limits amendment clarifies geographic scope of a tax notification by redefining localities and their peripheries.
Amendment substitutes the Schedule entry for Goa in the 1994 Notification, identifying six municipal centres and specifying territorial limits around each centre measured from municipal boundaries to delimit the Notification's geographic scope under the Income-tax Act definition provision.
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