Mandatory return filing thresholds for immovable property set by floor-area cutoffs, applying in defined urban areas under the Act. Specification of immovable property floor-area thresholds for mandatory return filing under the proviso to section 139: residential premises (excluding huts and kutcha dwellings) and commercial premises are designated as triggering obligatory filing when their occupied floor areas meet the prescribed cutoffs, and the notification applies in urban areas defined by the 1991 Census, subject to certain earlier exclusions.
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 thresholds for immovable property set by floor-area cutoffs, applying in defined urban areas under the Act.
Specification of immovable property floor-area thresholds for mandatory return filing under the proviso to section 139: residential premises (excluding huts and kutcha dwellings) and commercial premises are designated as triggering obligatory filing when their occupied floor areas meet the prescribed cutoffs, and the notification applies in urban areas defined by the 1991 Census, subject to certain earlier exclusions.
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