https://www.taxtmi.com/notifications?id=12796 The notification specifies areas in which obligatory filing of income-tax returns under the proviso to sub-section (1) of section 139 is required, listing urban agglomerations and defined metropolitan, municipal, cantonment or development authority areas (including Greater Bombay; Delhi and adjacent notified municipalities and development areas; Madras, Calcutta, Bangalore, Ahmedabad, Kanpur Nagar, Jaipur, Ludhiana, Hyderabad and Secunderabad civil area, Pune, and the Union Territory of Chandigarh), and ties the filing obligation to statutory and notified boundaries under relevant planning, municipal and development Acts. en-us Fri, 27 Jun 1997 00:00:00 +0530 Sat, 13 Sep 2008 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=12796 The notification specifies areas in which obligatory filing of income-tax returns under the proviso to sub-section (1) of section 139 is required, listing urban agglomerations and defined metropolitan, municipal, cantonment or development authority areas (including Greater Bombay; Delhi and adjacent notified municipalities and development areas; Madras, Calcutta, Bangalore, Ahmedabad, Kanpur Nagar, Jaipur, Ludhiana, Hyderabad and Secunderabad civil area, Pune, and the Union Territory of Chandigarh), and ties the filing obligation to statutory and notified boundaries under relevant planning, municipal and development Acts. Notifications Income Tax Fri, 27 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=12796