Notification No. 691E

Areas shown in column (3) of the Schedule hereto annexed and falling outside the local limits of the municipality or cantonment bo specified under section 35CC

What this is

Notification No. 691E was published on 29 September 1977. Its subject is Areas shown in column (3) of the Schedule hereto annexed and falling outside the local limits of the municipality or cantonment bo specified under section 35CC.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.35CC	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 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 Name of the municipality or Details of the area No. 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]

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.

Notification No. 14/2015 [F.No.203/31/2014/ITA.II] — Section 35CCC of the Income-tax Act, 1961 - Expenditure on Agricultural Extension Project - Notified Eligible Agricultur 16 February 2015
Notification No. 15/2015 [F.No.203/30/2014/ITA.II] — Section 35CCC of the Income-tax Act, 1961 - Expenditure on Agricultural Extension Project - Notified Eligible Agricultur 16 February 2015
Notification No. 47E — Following classes and categories of programmes of rural development specified under section 35CC 28 January 1984
Notification No. 327E — Commissioner of Income-tax specified in column (2) of the Table below shall to the exclusion of all other Commissioners 31 May 1979
Circular No. 244 — Section 35CCA l Expenditure by WAY of Payment to Associations/institutions for Carrying OUT Rural Development Programmes 13 July 1978
Circular No. 231 — Section 35C C l Rural Development Allowance 14 November 1977

← Notification No. 3998 · Notification No. 47 →

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.