Central Board of Direct Taxes specifies the immovable properties, referred to below as immovable properties u/s 139

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....ercise of the powers conferred by the first proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the immovable properties, referred to below as immovable properties, for the purposes of clause (i) of the said proviso--- (a) occupying the floor area of 1100 sq. ft. or more in respect of immovable property used for ....

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.... Provincial Municipal Corporation Act, 1949 (LIX of 1949) ; 4. Bareilly including areas comprised in the city of Bareilly, within the meaning of Bareilly Development Authority, as notified by Government of Uttar Pradesh ; 5. Durg including the areas as notified in the notification number 291/18-1/81 dated 31st March, 1981; and Bhillai including areas as notified as per notification number 22....

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....t amendments in the said notifications; 10. Jalandhar including the areas as notified by the Municipal Corporation, Jalandhar; 11. Jodhpur including the areas as notified by the Government of Rajasthan in the notification number F 1(12)TP/72 dated 1st Sept., 1977 issued under the Rajasthan Urban Improvement Act, 1959 (35 of 1959) ; 12. Kota including the areas as notified by the Governmen....