https://www.taxtmi.com/notifications?id=13097 The Central Board of Direct Taxes, under the first proviso to sub section (1) of section 139 of the Income tax Act, specifies that immovable properties for the proviso comprise residential premises occupying 1,100 square feet or more and commercial premises occupying 175 square feet or more, as applied to a listed set of urban agglomerations and municipal areas. en-us Fri, 09 Apr 1999 00:00:00 +0530 Mon, 15 Sep 2008 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=13097 The Central Board of Direct Taxes, under the first proviso to sub section (1) of section 139 of the Income tax Act, specifies that immovable properties for the proviso comprise residential premises occupying 1,100 square feet or more and commercial premises occupying 175 square feet or more, as applied to a listed set of urban agglomerations and municipal areas. Notifications Income Tax Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/notifications?id=13097