Notification No. 3419

Areas shown in column (3) of the Schedule hereto annexed and forming part of the territory of the State or the Union territory declared under section 280Y

What this is

Notification No. 3419 was published on 22 September 1967. Its subject is Areas shown in column (3) of the Schedule hereto annexed and forming part of the territory of the State or the Union territory declared under section 280Y.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.280Y	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In pursuance of clause (d) of section 280Y of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby declares the areas shown in column (3) of the Schedule hereto annexed and forming part of the territory of the State or the Union territory, as the case may be, specified in the corresponding entry in column (2) thereof to be "urban areas" for the purposes of Chapter XXII-B of the said Act, namely :---

SCHEDULE

------- Serial Name of the State or Details of the area No. the Union territory (1) (2) (3) -------

1. Bihar Areas within the municipal limits of --- (i) Patna Town ; (ii) Ranchi Town.

2. Delhi All areas in the Union territory of Delhi in which industrial use has been declared as a non-conforming use in the Master Plan prepared under section 7 of the Delhi Development Act, 1957 (61 of 1957).

3. Gujarat Areas within the municipal limits of --- (i) Ahmedabad City. (ii) Baroda City. (iii) Bhavnagar City. (iv) Jamnagar City. (v) Rajkot City. (vi) Surat City.

4. Kerala (1) Areas within the limits of ---- (i) Cochin municipality. (ii) Ernakulam municipality. (iii) Mattancherry municipality. (2) Areas included in the Revenue Wards Nos. 1 to 25 in the Calicut Municipal Corporation.

5. Madras Areas within a radius of --- (i) 10 miles from the Collector's Office in Coimbatore. (ii) 20 miles from Fort St. George in Madras. (iii) 10 miles from the Collector's Office in Madurai. 6. Maharashtra (i) Bombay-Thana Area. (ii) Poona-Pimpri-Chinchwad area. (iii) Khopoli area. (iv) Areas within the limits of --- (a) Nagpur Municipal Corporation. (b) Sholapur Municipal Corporation.

7. Manipur Area within the limits of Imphal Town.

8. Mysore Area within the limits of Bangalore Corporation.

9. Punjab Areas within the municipal limits of --- (a) Amristar, (b) Jullundur, (c) Ludhiana.

10. Uttar Pradesh Areas within the limits of --- (i) Agra Corporation, (ii) Ferozabad Municipality, (iii) Kanpur Corporation, (iv) Lucknow Corporation, (v) Meerut Municipality, (vi) Varanasi Corporation. ------

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 84 — Requirements to be satisfied by applicants for being eligible for concession envisaged under the section 23 May 1972
Notification No. 718 — A notification under section 280Y of the Income-tax Act, 1961 23 February 1970
Circular No. 8 — Requirements to be satisfied by applicants for being eligible for concession envisaged under the section 24 March 1969

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.