Obligatory tax return filing in specified urban areas requires residents of defined urban localities to file income tax returns. The filing proviso applies to all urban areas as defined by the national census, excluding earlier notified urban areas. Urban areas include statutory towns and their outgrowths, and other places that meet three conjunctive criteria: a specified minimum population, a high proportion of male workforce engaged in non-agricultural pursuits, and a minimum population density, thereby fixing the territorial scope for obligatory income-tax return filing.
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.
Obligatory tax return filing in specified urban areas requires residents of defined urban localities to file income tax returns.
The filing proviso applies to all urban areas as defined by the national census, excluding earlier notified urban areas. Urban areas include statutory towns and their outgrowths, and other places that meet three conjunctive criteria: a specified minimum population, a high proportion of male workforce engaged in non-agricultural pursuits, and a minimum population density, thereby fixing the territorial scope for obligatory income-tax return filing.
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