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

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....reas as notified in the Government of Rajasthan Notification No. F I (5) TP/72 dated 16th August, 1976 within the meaning of the Rajasthan Urban Improvement Act, 1959; 3. Akola including the areas comprised in the city of Akola within the meaning of the Maharashtra Municipal Councils Nagar Panchayat and Industrial Township Act, 1965; 4. Alappuzha (Alleppey) including the areas comprised in Alappuzha Municipality; 5. Aligarh including the areas comprised in the Municipal Corporation of Aligarh; 6. Alwar including the areas as notified in the Government of Rajasthan Notification No. F 1/2/LSG/63/63948-950 dated 30th April, 1976 within the meaning of the Rajasthan Municipal Act, 1959; 7. Amravati including the areas comprised in the ....

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....65; 15. Bhubaneswar including (i) the areas comprised in the Bhubaneswar Municipality within the meaning of the Orissa Municipal Act, 1950; and (ii) the areas comprised in the Bhubaneswar Development Authority within the meaning of the Orissa Development Authorities Act, 1982; 16. Biharsharif including the areas comprised in Biharsharif within the meaning of the Biharsharif Municipal Corporation Act dated 21st June, 1988; 17. Bikaner including the areas as notified in the Government of Rajasthan Notification No. F I (12) LSG/74/345 dated 19th Feb., 1982 within the meaning of the Rajasthan Municipal Act, 1959; 18. Bilaspur including the areas comprised in the Municipal Corporation of Bilaspur as notified by the Government of Madhya P....

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....unicipality within the meaning of the Tamilnadu District Municipalities Act, 1920; 30. Farrukhabad-cum-Fatehgarh including the areas comprised in the Nagarpalika Parishad of Farrukhabad-Fatehgarh; 31. Ferozabad including areas comprised in the Nagarpalika of Ferozabad; 32. Gaya including the areas comprised in Gaya within the meaning of the Gaya Municipal Corporation Act vide S.O. 1390 dated 18th November, 1983; 33. Gulbarga including the areas of Gulbarga city including the areas as notified by the Karnataka Government in the Notification No.HUD.401 MLR 95 dated 19th October, 1995; 34. Guntur including the areas comprised in the Municipal Corporation of Guntur; 35. Ichalkaranji including the areas comprised in the Municipality ....

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....D.174/UMS/95 dated 16th March, 1997; 48. Mathura including areas comprised in the Nagarpalika of Mathura; 49. Moradabad including the areas comprised in the municipal limits of Moradabad city as defined vide notification No. 2474/9-7-94(MB)/94, dated 4th August, 1994 by the Government of Uttar Pradesh; 50. Muzaffarnagar including the areas comprised in the Muzaffarnagar Nagarpalika Parishad; 51. Muzaffarpur including the areas comprised in Muzaffarpur Municipal Corporation within the meaning of the Muzaffarpur Municipal Corporation Act vide S.O. 487, dated 16th April, 1981; 52. Nanded included the areas comprised in the Municipality of Nanded within the meaning of the Maharashtra Nagar Parishada Nagar Panchayat and Industrial Town....

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....50; and (ii) the areas comprised in the Rourkela Industrial Township as notified in Orissa Gazette, dated 15th April, 1996 within the meaning of the Orissa Municipal Act, 1950; 64. Sagar including the areas notified by the Government of Madhya Pradesh in Notification No. 202-32-1-85, dated 11th January, 1985 and amendment of Madhya Pradesh Gazette Extraordinary No. 490 dated 1st September, 1998; 65. Saharanpur including the areas comprised in the Saharanpur Municipality; 66. Sangli including the areas comprised in the Municipal Corporation of Sangli-Miraj & Kupwad within the meaning of the Bombay Provincial Municipal Corporation Act, 1949; 67. Shahjahanpur including the areas comprised in the municipal limits of Shahjahanpur city as....