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

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....he 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 the Punjab State Government under sub-rule (3) of rule 3 of the Punjab Municipal Corporation Act, 1971, and including the areas under the Cantonment Board, Amritsar, as....

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....ur including the areas defined as development area as notified by the Uttar Pradesh State Government from time to time in exercise of the powers under section 3 of the Uttar Pradesh Urban Planning and Development Act, 1973 (President's Act No. 11 of 1973) ; (7) Guwahati including the areas comprised in the City of Guwahati within the meaning of Guwahati Municipal Corporation Act, 1971 (Assam ....

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....e areas as notified by the Karnataka Government in the Notification No. HUD.444.MLR 95, dated November 30, 1995, and any subsequent amendments in the said notification ; (14) Nasik including the areas comprised in the Municipal Corporation of Nasik as constituted under the Bombay Provincial Municipal Corporation Act, 1949 (LIX of 1949); (15) Rajkot including areas within Rajkot Municipal Corpora....