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 - S.O.691(E) - Income Tax

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 NOTIFICATION NO. S.O.691 ( E ) DATED 29-9-1977 In pursuance of sub-clause ( ii ) of clause ( b ) of the Explanation to sub-section (1) of section 35CC 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, hereby specifies the areas shown in column (3) of the Schedule hereto annexed 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 Serial No. Name of the municipality or Details of the area cantonment board (1) (2) (3) 1. Bombay, Calcutta, Delhi, Hyderabad Areas up to a distance of 15 kilometres Madras and New Delhi in all directions from the municipal limits or, as the case may be, cantonment limits. 2. Ahmedabad, Bangalore, Kanpur Areas up to a distance of 12 kilometres Lucknow, Nagpur and Pune. in all directions from the municipal limits or, as the case may be, cantonment limits. 3. Agra, Allahabad, Amritsar, Bhopal Areas up to a distance of 10 kilometres Cochin, Coimbatore, Dhanbad, in all directions from the municipal Gwalior, Indore, Jabalpur, Jaipur, limits or, as the case may be, Jamshedpur, Ludhiana, Madurai, cantonment limits. Patna, Salem, Sholapur, Srinagar, Surat, Tiruchirapalli, Trivandrum, Varanasi (Banaras) and Vadodara (Baroda). 4. Any other municipality or cantonment Areas up to 8 kilometres in all directions board. from the municipal limits, or, as the case may be, cantonment limits [No. 1999/F. No. 142(19)/77-TPL]