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of <h1>Government Defines Tax Zones Around Major Indian Cities Under Section 35CC of Income-tax Act, 1961</h1> The Central Government issued Notification No. S.O.691(E) dated September 29, 1977, under section 35CC of the Income-tax Act, 1961, specifying certain areas based on their development stage and urbanization potential. The notification lists areas outside the municipal or cantonment limits for tax purposes. For cities like Bombay, Calcutta, Delhi, Hyderabad, Madras, and New Delhi, the specified area extends up to 15 kilometers. For Ahmedabad, Bangalore, Kanpur, Lucknow, Nagpur, and Pune, it extends up to 12 kilometers. For other listed cities, it extends up to 10 kilometers, and for any other municipality or cantonment board, up to 8 kilometers.
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