TaxTMI 
TaxTMI 
Central Board of Direct Taxes specifies the immovable properties u/s 139
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.... and kutcha dwellings) purposes; and (b) occupying the floor areas of 225 sq. ft. or more in respect of immovable property used for commercial purposes, in the following areas specified by the Board, namely : Urban agglomeration of--- 1. Ahmednagar including the areas comprised in the Municipality of Ahmednagar within the meaning of the Maharashtra Nagar Parishada Nagar Panchayat and Industrial Town Act, 1965; 2. Ajmer including the areas 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 Pancha....
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....ised in Bhagalpur within the meaning of the Bhagalpur Municipal Corporation Act vide S.O. 485 dated 16th April, 1981; 13. Bhavnagar including the areas falling within the Bhavnagar Municipal Corporation as defined under the Bombay Provincial Corporation Act, 1949 by notification dated 12th February, 1982; 14. Bhiwandi including the areas comprised in the Municipal Council of Bhiwandi Nizampur within the meaning of the Maharashtra Municipalities Act, 1965; 15. Bhubaneswar including (i) of the areas comprised in the Bhubaneswar Municipality within the meaning if 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; 1....
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....cluding the areas comprised in Municipal Corporation of Dehradun; 26. Dhule including the areas comprised in the Municipality of Dhule within the meaning of the Maharashtra State Town Planning Rules, 1966; 27. Durgapur including the areas comprised in the Durgapur Municipal Corporation within the meaning of the Durgapur Municipal Corporation Act, 1994; 28. Ellore including the areas comprised in the Ellore Municipality; 29. Erode including the areas comprised in the Erode Municipality 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 Nagarpalik....
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....mbay Provincial Municipal Corporation Act, 1949; 44. Kollam (Quilon) including the areas comprised in Kollam Municipality; 45. Kurnool including the areas comprised in the Kurnool Municipal Corporation; 46. Malegaon including the areas comprised in the Municipality of Malegaon within the meaning of the Maharashtra Nagar Parishada Nagar Panchayat and Industrial Town Act, 1965; 47. Mangalore including the areas of Mangalore city as notified by the Karnataka Government in the Notification No. MD.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....
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....including the areas comprised in the municipal limits of Rampur city as defined in extraordinary Gazette dated 1st February, 1944 of Rampur State; 62. Rohtak including the areas comprised in the municipal limits of Rohtak City within the meaning of Municipal Act, 1973 of Haryana State and areas developed by Haryana Urban Development Authority vide the notification dated 23rd December, 1984; 63. Rourkela including (i) the areas comprised in the Rourkela Municipality within the meaning of Orissa Municipal Act, 1950; 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 Gov....