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    <title>Floor areas specified u/s 139</title>
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    <description>The Central Board of Direct Taxes, under the proviso to section 139(1) of the Income tax Act, specifies citywise floor area thresholds: a uniform residential threshold for properties used for residential purposes (excluding huts and kutcha dwellings) and city specific commercial thresholds set out in the accompanying table, to serve the operative requirements of clause (i) of the proviso.</description>
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      <title>Floor areas specified u/s 139</title>
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      <description>The Central Board of Direct Taxes, under the proviso to section 139(1) of the Income tax Act, specifies citywise floor area thresholds: a uniform residential threshold for properties used for residential purposes (excluding huts and kutcha dwellings) and city specific commercial thresholds set out in the accompanying table, to serve the operative requirements of clause (i) of the proviso.</description>
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      <pubDate>Thu, 06 Aug 1998 00:00:00 +0530</pubDate>
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