Section 35CC peripheral area designation defines eligible peri-municipal zones for tax provisions based on local development characteristics. Specification of peripheral areas for the application of Section 35CC establishes distance-based eligibility zones outside municipal or cantonment limits; the Central Government, taking account of development and urbanisation, designates radial extents for named municipalities and provides a residual rule for other municipalities, thereby creating a schedule-based spatial framework to determine which outlying localities qualify as outside local limits for the cited Income-tax provision.