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Specified areas in section 80HHA
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....tent of and scope for, urbanisation) of the areas concerned and other relevant considerations, specifies the areas shown in column (3) of the Schedule below and falling outside the local limits of the municipality or cantonment board, as the case may be, shown in the corresponding entry in column (2) thereof, for the purposes of the above mentioned provisions of the Income-tax Act, 1961 (43 of 196....


TaxTMI
TaxTMI