Notification No. 1953

A notification under section 80HHA of the Income-tax Act, 1961

What this is

Notification No. 1953 was published on 23 June 1992. Its subject is A notification under section 80HHA of the Income-tax Act, 1961.

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.80HHA	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 (a) of the Explanation to section 80HHA 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, specifies the areas shown in column (3) of the Schedule below 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

------ Sl. Name of the municipality or Details of the areas 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, limits or, as the case may be, cantonment Jaipur, Jamshedpur, Ludhiana, limits Madurai, Patna, Salem, Sholapur, Srinagar, Surat, Tiruchirappalli, Trivandrum, Varanasi (Banaras) and Vadodara (Baroda).

4. Any other municipality or cantoment Areas up to a distance of 8 kilometres in boards all directions from the municipal limits or, as the case may be, cantonment limits. ------

This notification shall have effect from the 1st day of April, 1989.

[No. 9046/F. No. 178/108/91-IT. A.I.

← Notification No. 487E · Notification No. 1813 →

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.