Filing of return mandatory for persons residing in certain cities areas u/s 139

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.... to the State of Gujarat and areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976), as "Surat Urban Development Area". 2. Urban agglomeration of Vadodara including the areas comprised in the Vadodara Municipal Corporation under the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949), and areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976), as "Baroda Urban Development Area". 3. Urban agglomeration of Kochi including the areas comprised in the "Greater Cochin Development Authority" within the meaning of the....

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....o. 382, dated August 12, 1994. 11. Urban agglomeration of Vijayawada including the areas as defined by the Vijayawada Municipal Corporation Act, 1981. 12. Urban agglomeration of Visakhapatnam including the areas as defined by the Visakhapatnam Municipal Corporation Act, 1979. 13. Urban agglomeration of Agra including the areas comprising the territorial limits of Agra city as per Notification No. 2666-A/11-S(v)-7-6/K(1)-79, dated July 8, 1982, published in the U.P. Government Gazette, the territorial limit of Cantonment Board, Agra, and the territorial limit of Dayalbagh Town Area Committee, Agra, as per notification No. 3981/9-1-93-IT-101 of 1993, dated August 12, 1993. 14. Urban agglomeration of Meerut including the areas comprisi....