Urban area declaration designates specified municipal limits as urban for Income-tax Act purposes, effective on Gazette publication. The Central Government, invoking the Explanation to sub-section (1), declares the municipal limits listed in the Schedule as urban areas for the purposes of the Income-tax Act provision, having regard to population, concentration of industries, planning needs and other relevant factors; the Schedule lists specified municipalities in Karnataka and Goa, and the notification is effective on publication in the Official Gazette.
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.
Urban area declaration designates specified municipal limits as urban for Income-tax Act purposes, effective on Gazette publication.
The Central Government, invoking the Explanation to sub-section (1), declares the municipal limits listed in the Schedule as urban areas for the purposes of the Income-tax Act provision, having regard to population, concentration of industries, planning needs and other relevant factors; the Schedule lists specified municipalities in Karnataka and Goa, and the notification is effective on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
