Notification No. 248E

Areas falling within the limits of municipal corporation or municipality declared under section 54G

What this is

Notification No. 248E was published on 2 March 1994. Its subject is Areas falling within the limits of municipal corporation or municipality declared under section 54G.

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.54G	s.87

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 exercise of the powers conferred by the Explanation below sub-section (1) of section 54G of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the population, concentration of industries, need for proper planning of the area and other relevant factors, hereby declares the areas falling within the limits of municipal corporation or municipality, as the case may be, mentioned in column (3) of the schedule hereto annexed and situated within the State shown in column (2) thereof, as urban areas for the purposes of sub-section (1) of section 54G of the Income-tax Act, 1961 (43 of 1961).

SCHEDULE ------- Name of the municipal corporation or Sl. No. Name of the State municipality situated in the State mentioned in column (2) ------- (1) (2) (3) -------

1 Maharashtra 1. Greater Bombay

2. Ahmed Nagar

3. Ichalkaranji

4. Jalgaon

5. Kalyan

6. Nagpur City

7. Nasik

8. Pimpri Chinchwad.

9. Pune Municipal Corporation

10. Pune Cantonment Board

11. Thane

12. Ulhas Nagar -------

2. This notification shall come into force on the date of its publication in the Official Gazette.

[Notification No. 9489 (F.No. 207/1/93-ITA.Il)

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. 116 — Areas falling within the limits of Municipal Corporation mentioned in column (3) of the Schedule hereto annexed and situ 27 April 2006
S.O. 3 — Areas falling within the limits of Municipal Corporation mentioned in column (3) of the schedule hereto annexed and situ 20 December 1999
Notification No. 11176 — Areas falling within the limits of Municipal Corporation mentioned in column (3) of the schedule hereto annexed and situ 20 December 1999

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.