Specified urban agglomerations designated for the Income tax proviso, defining municipal and development authority territorial limits. Notification No. 11325 dated 10-4-2000 by the Central Board of Direct Taxes specifies named urban agglomerations for the purposes of the proviso to section 139 of the Income tax Act. Each entry identifies constituent municipal entities, development authorities, cantonment limits or state notifications and statutes that define the territorial extent of the relevant urban agglomeration, thereby fixing the geographic units to which the proviso applies.
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 urban agglomerations designated for the Income tax proviso, defining municipal and development authority territorial limits.
Notification No. 11325 dated 10-4-2000 by the Central Board of Direct Taxes specifies named urban agglomerations for the purposes of the proviso to section 139 of the Income tax Act. Each entry identifies constituent municipal entities, development authorities, cantonment limits or state notifications and statutes that define the territorial extent of the relevant urban agglomeration, thereby fixing the geographic units to which the proviso applies.
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