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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Full Text of the Document

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.... urbanisation) of the areas concerned and 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....