Areas specified for obligatory filing of return u/s 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ereby 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. ft. or more in respect of immovable property used for com....