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

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....me-tax Act, 1961 (43 of 1961), the Central Board of Direct 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....

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....tuted under Uttar Pradesh Urban Planning and Development Act, 1973 (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....

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....nder section 22 of the Gujarat Town Planning and Urban Development Act, 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 ....