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

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....ction 139 of the 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 the Punjab State Government under sub-rule (3) of rule 3 of the Punjab Municipal Corporation Act, 1971, and inc....

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....adesh Municipal Corporation Act, 1956 (23 of 1956) ; (6) Gorakhpur 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 w....

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....e Rajasthan Urban Improvement Act, 1959 (35 of 1959); (13) Mysore including the 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 Ac....