https://www.taxtmi.com/notifications?id=13093 The notification prescribes floor area thresholds by which certain properties qualify as immovable properties for the first proviso to sub section (1) of section 139 of the Income tax Act. It requires residential properties (excluding huts and kutcha dwellings) and commercial properties to meet respective minimum floor area criteria, and applies those criteria within the municipal and development area boundaries or subsidiary notifications specified for each listed urban agglomeration. en-us Fri, 09 Apr 1999 00:00:00 +0530 Mon, 15 Sep 2008 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13093 The notification prescribes floor area thresholds by which certain properties qualify as immovable properties for the first proviso to sub section (1) of section 139 of the Income tax Act. It requires residential properties (excluding huts and kutcha dwellings) and commercial properties to meet respective minimum floor area criteria, and applies those criteria within the municipal and development area boundaries or subsidiary notifications specified for each listed urban agglomeration. Notifications Income Tax Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13093