Specification of immovable properties: floor-area thresholds for residential and commercial premises determine tax return applicability. The Board specifies immovable properties that trigger the proviso to the return-filing provision by applying floor-area criteria: designated residential and commercial properties meeting prescribed minimum floor areas are treated as specified immovable properties. These thresholds are applied only within an enumerated list of urban agglomerations and the municipal, development authority or notified limits specified for each named area.
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.
Specification of immovable properties: floor-area thresholds for residential and commercial premises determine tax return applicability.
The Board specifies immovable properties that trigger the proviso to the return-filing provision by applying floor-area criteria: designated residential and commercial properties meeting prescribed minimum floor areas are treated as specified immovable properties. These thresholds are applied only within an enumerated list of urban agglomerations and the municipal, development authority or notified limits specified for each named area.
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