Specified areas in section 80HHA - S.O.1953 - Income Tax

Specified areas in section 80HHA NOTIFICATION NO. S.O.1953 DATED 23-6-1992 In pursuance of sub-clause ( ii ) of clause ( a ) of the Explanation to section 80HHA of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development (including the extent of and scope for, urbanisation) of the areas concerned and other relevant considerations, 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 above mentioned provisions of the Income-tax Act, 1961 (43 of 1961). SCHEDULE Sl No. Name of the municipality or cantonment board Details of the areas 1 2 3 1. Bombay, Calcutta, Delhi, Hyderabad, Madras 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, 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, Tiruchirapalli, Trivandrum, Varanasi (Banaras) and Vadodara (Baroda) Areas upto a distance of 10 kilometres in all directions from the municipal limits or, as the case may be, cantonment limits. 4. Any other municipality or cantonment boards Areas upto a distance of 8 kilometres in all directions from the municipal limits or as the case may be, cantonment limits This notification shall have effect from the 1st day of April, 1989. [No. 9046/F. No. 178/108/91-IT. A.I.]