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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

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..... 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 an .....

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..... tonment 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, Coimbato .....

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