Central Government, having regard to the stage of development (including the extent of, and scope for, urbanisation) of the areas concerned and other relevant considerations
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....other relevant considerations NOTIFICATION NO. S.O.691(E) DATED 29-9-1977 In pursuance of sub-clause (ii) of clause (b) of the Explanation to sub-section (1) of section 35CC of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development (including the extent of, and scope for, urbanisation) of the areas concerned and other relevant considerations, he....


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