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    <title>Central Board of Direct Taxes specifies the immovable properties u/s 139</title>
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    <description>The Board specifies immovable properties that trigger the proviso to the return-filing provision by applying floor-area criteria: designated residential and commercial properties meeting prescribed minimum floor areas are treated as specified immovable properties. These thresholds are applied only within an enumerated list of urban agglomerations and the municipal, development authority or notified limits specified for each named area.</description>
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