Central Government, development of such area under section 80 IB (14) - S.O.1013 (E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th October, 1999 INCOME TAX S.O.1013 (E).- In exercise of powers conferred by clause(f) of sub-section (14) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development of such area including the extent of and scope for, urbanisation of such area and other relevant consideration specifies the areas shown in column 3 of the schedule below and falling outside The local limits of the municipality or cantonment board, as the case may be, shown in the corresponding entry in column (2) thereof, for the purposes of the said section, namely :- Schedule SI. No Name of the municipality or cantonmber board Details of the area 1 2 3 1 Mumbai, Calcutta, Delhi, Hyderabad, Chennai And New Delhi Areas up to a distance of 15 kilometres in all directions from the municipal limits, or, as the case may be , cantonment limits. 2 Ahmedabad, Bangalore, Kanpur, Lucknow, Nagpur and Pune Areas upto a distance of 12 kilometres in all directions from the municipal limits, or, as the case may be, cantonment limits 3 Agra, Allahabad, Amritsar, Bhopal, Cochin, Coimbatore, Dhanbad, Gwalior, Indore, Jabalpur, Jaipur, Jamshedpur, Ludhiana, Madurai. Patna, Salem, Sholapur, Srinagar, Surat, Tiruchirapally, Trivandrum, Varanasi(Banaras) and Vadorara(Badora) Areas upto a distance of 10 Kilometres in all direction from the municipal limits, or, as the case may be, cantonment limits. 4 Any other municipality or cantonment board Areas up to a 8 kilometres in all directions from the municipal limits, or. as the case may be, cantonment limits. 2. It shall come into force on the 1 st day of April, 2000. [F. No. 142/20/99-TPL] SUNITI SRIVASTAVA, Under Secy.