Areas specified for obligatory filing of return u/s 139

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Full Text of the Document

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....961 (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 2,000 sq. ft. or more in respect of immovable property used for residential (other than huts and kutcha dwellings) purposes ; and (b) occupying the floor area of 300 sq. ....