Notification No. 467E — In the table below specified under section 139

What this is

Notification No. 467E was published on 27 June 1997. Its subject is In the table below specified under section 139.

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.139	s.2, s.263, s.349

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 proviso to sub-section (1) of section 139 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies in the table below, the following floor areas for the purposes of clause (i) of the said proviso :

TABLE ------ Sl. Place Property used for residential Property used for No. (other than huts and kutcha commercial purposes dwelling) purposes ------- Urban agglomeration of

(i) Delhi 600 sq. ft. 100 sq. ft. (ii) Mumbai 600 sq. ft. 100 sq. ft. (iii) Chennai 1000 sq. ft. 125 sq. ft. (iv) Calcutta 1000 sq. ft. 125 sq. ft. (v) Bangalore 800 sq. ft. 125 sq. ft. (vi) Hyderabad 1100 sq. ft. 125 sq. ft. (vii) Jaipur 1100 sq. ft. 125 sq. ft. (viii) Kanpur 1100 sq. ft. 125 sq. ft. (ix) Pune 800 sq. ft. 125 sq. ft. (x) Ahmedabad 800 sq. ft. 125 sq. ft. (xi) Ludhiana 800 sq. ft. 125 sq. ft. (xii) Chandigarh 1100 sq. ft. 125 sq. ft. ------- (Sd.) Dr. Prabodh Seth, Under Secretary to the Government of India.

[Notification No. 10378/F. No. 142/48/97-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. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026
Notification No. 103/2026 [F. No.300196/76/2024-ITA-I] / SO 4307(E) :Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Haryana State Board of Technical Education (HSBTE), Panchkula — Ministry of Finance 3 August 2026
Notification No. 101/2026 [F. No. 300196/88/2024-ITA-I] / SO 4190(E) : Notification section 536 (1) of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority — Ministry of Finance 29 July 2026

← Notification No. 468E · Notification No. 466E →

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.