Areas specified for obligatory filing of return u/s 139

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..... ral 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 respe .....

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