Notification under section 2(1A)(c), proviso, clause (ii)(B) and section 2(14)(iii)(b) : Urbanisation of areas - specifies the areas falling outside the local limits of municipality or cantonment board - F.No. 164/3/87-ITA.I (9447) - Income Tax

Urbanisation area specification: adjoining territories designated outside municipal or cantonment limits for income tax definitions.

Central Government notification designates, for Income-tax Act purposes, the areas listed in the attached schedule as falling outside the local limits of the relevant municipality or cantonment board by reference to measured distances, named villages/mouzas, or specified road corridors. The notification takes effect from publication in the Official Gazette, uses municipal/cantonment limits as existing on that date, defines 'Municipality' by a population threshold in the Explanation, and expressly supersedes an earlier notification.