https://www.taxtmi.com/forum/issue?id=2677 An urban area under the income-tax provision means any area within municipal corporation or municipality limits which the Central Government may declare urban by general or special order, having regard to population, concentration of industries, need for proper planning and other relevant factors; areas not so within or declared are treated as rural for the provision's purposes. en-us Sat, 22 Jan 2011 13:26:09 +0530 Thu, 23 Jan 2025 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2677 An urban area under the income-tax provision means any area within municipal corporation or municipality limits which the Central Government may declare urban by general or special order, having regard to population, concentration of industries, need for proper planning and other relevant factors; areas not so within or declared are treated as rural for the provision's purposes. Discussion-Forum Income Tax Sat, 22 Jan 2011 13:26:09 +0530 https://www.taxtmi.com/forum/issue?id=2677