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    <title>Central Board of Direct Taxes specifies the following areas u/s 139</title>
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    <description>The Central Board of Direct Taxes, under the first proviso to sub section (1) of section 139 of the Income tax Act, 1961, by Notification No. S. O. 242(E) dated 9 4 1999, specifies a list of urban agglomerations and the municipal, cantonment, development or other locally notified territorial areas for the purposes of that proviso, referencing relevant municipal and state notifications to define the territorial scope for each named city.</description>
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      <description>The Central Board of Direct Taxes, under the first proviso to sub section (1) of section 139 of the Income tax Act, 1961, by Notification No. S. O. 242(E) dated 9 4 1999, specifies a list of urban agglomerations and the municipal, cantonment, development or other locally notified territorial areas for the purposes of that proviso, referencing relevant municipal and state notifications to define the territorial scope for each named city.</description>
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