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of <h1>Income Tax Returns Now Mandatory for Urban Areas as Defined by Section 139 of the Income-tax Act</h1> The Central Board of Direct Taxes, under the authority of section 139 of the Income-tax Act, 1961, mandates the filing of income tax returns for specific urban areas. These areas include all municipalities, corporations, cantonment boards, and notified town area committees, along with their outgrowths, as defined by the 1991 Census of India. Additionally, areas with a minimum population of 5,000, at least 75% male workforce in non-agricultural jobs, and a population density of at least 400 persons per square kilometer are included, excluding areas specified in previous notifications.
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