Areas specified for obligatory filing of return u/s 139(1)

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.... Taxes hereby specifies the following areas for the purposes of the said proviso, namely :-- 1. Urban agglomeration of Mumbai, including the areas comprised in "Greater Bombay" within the meaning of the Bombay Municipal Corporation Act (Act No. 3 of 1888) ; 2. Urban agglomeration of Delhi, including the following : (i) the State of Delhi ; (ii) the area comprised in Gurgaon Municipal Commi....

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....3 (U.P. Act No. 30 of 1974) ; (vi) the areas notified by the Government of Uttar Pradesh in Notification NO. 2042-BHAU/18-11-123/AN/85, dated 11th July, 1989, under clause (d) of section 2 of the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6 of 1976) and regulated by New Okhla Industrial Development Authority constituted under section 3 of the said Act. 3. Urban agglomera....

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...., 1976 (Gujarat Act No. 27 of 1976) as "Ahmedabad Urban Development Area" and the areas comprised in the city of Ahmedabad constituted under section 3 of the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949) applicable to the State of Gujarat. 7. Urban agglomeration of Kanpur, including the areas comprised in the district of "Kanpur Nagar" within the meaning of the U....