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

Central Government Defines Urban Zones for Taxation, Updating 1973 Notification; Areas Specified 2-8 km from Municipal Limits.

The notification issued by the Central Government under the Income-tax Act, 1961, specifies areas outside the local limits of municipalities or cantonment boards across various states and union territories in India for urbanization purposes. It lists specific distances from municipal limits within which these areas fall, varying from 2 to 8 kilometers depending on the location. The notification, effective from its publication date in the Official Gazette, aims to define urbanized zones for tax purposes, ensuring areas with populations over ten thousand are included. The notification replaces an earlier one from 1973.