Government empowered to notify areas situated within a distance not exceeding 8 kilometres from local limits of any municipality or cantonment board with population exceeding 10,000.

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Full Text of the Document

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....e - Tax Act, 1961 Under the above section the Central Government has been empowered to notify areas which are situated within a distance not exceeding 8 kilometres from the local limits of any municipality or cantonment board with population exceeding 10,000. Such areas are to be specified having regard to the extent of and scope for urbanisation thereof and other relevant considerations. These....