Central Board of Direct Taxes specifies the following areas u/s 139

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....he Income-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 : Urban agglomeration of --- 1. Amritsar including the areas in Municipal Corporation of Amritsar as notified by Punjab State Government under sub-rule (3) of rule 3 of Punjab Municipal Corporation Act, 1971 and including the areas under th....

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....6 (23 of 1956) ; 6. Gorakhpur including the areas defined as development areas as notified by Uttar Pradesh State Government from time to time in exercise of powers under section 3 of the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act number 11 of 1973) ; 7. Guwahati including the areas comprised in the city of Guwahati within the meaning of Guwahati Municipal Corpor....

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....ysore including the areas as notified by the Karnataka Government in the notification number HUD.444.MLR.95 dated 30th Nov., 1995 and any subsequent amendments in the said notification ; 14. Nasik including the areas comprised in the Municipal Corporation of Nasik as constituted under Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949) ; 15. Rajkot including areas within Rajkot M....