Urban Area - Definition / Legal Terminology - Income Tax

Explanation.(b) -In sub-section (1) of section 54GA of the Income tax Act 1961- Urban Area means- any such area within the limits of a municipal corporation or municipality as the Central Government may, having regard to the population, concentration of industries, need for proper planning of the area and other relevant factors, by general or special order, declare to be an urban area for the purposes of this sub-section.