Areas specified for obligatory filing of return u/s 139 - 409(E) - Income Tax

Areas specified for obligatory filing of return u/s 139 NOTIFICATION NO. 409(E) DATED 10-5-2001 In exercise of the powers conferred by the first proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the immovable properties referred to below, as immovable properties for the purposes of clause ( i ) of the said proviso,--- ( a ) occupying the floor area of 2,000 sq. ft. or more in respect of immovable property used for residential (other than huts and kutcha dwellings) purposes ; and ( b ) occupying the floor area of 300 sq. ft. or more in respect of immovable property used for commercial purposes. In all urban areas in the country [other than the urban areas specified in Notifications vide S. O. No. 468(E), dated 27th.June, 1997, S. O. No. 669(E), dated 6th August, 1998 . S. O. No. 242(E), dated 9th April, 1999, and S. O. No. 372(E), dated 10th April, 2000], defined by the 1991 Census of India as comprising : ( a ) All places with municipality, corporation, cantonment board or any notified town area committee ; ( b ) All outgrowths of places referred to in ( a ) above ; ( c ) All other places which satisfy the following criteria ; ( i ) a minimum population of five thousand ; ( ii ) at least seventy-five per cent. of male working population engaged in non-agricultural pursuits ; ( iii ) a density of population of not less than four hundred persons per square kilometer. [Notification No. 121-F. No. 142-72-2000-TPL]