Widening of tax base vide Notification Nos. S.O. 409(E), dated 10-5-2001 and S.O. 410(E), dated 10-5-2001 [See 116 Taxman 101 (St.)]

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....ted 10-5-2001, the One-by-six scheme has been extended to all urban areas in the country, the term urban area being defined by the 1991 Census of India. As per this notification urban areas will include Towns and Urban Agglomerations 1991 as listed in Table A-4 of the Second Part of Part II-A of Series-I of the Census of India, 1991. The said notification is general in nature and covers the entire....