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Case law › Notifications › 1997 › Notification No. 468E
Notification 27 June 1997

Notification No. 468E

Following areas specified under section 139

What this is

Notification No. 468E was published on 27 June 1997. Its subject is Following areas 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 ActNow
s.139s.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 the following areas for the purposes of the said proviso, namely :--

1. Urban agglomeration of Mumbai, including the areas comprised in "Greater Bombay" within the meaning of the Bombay Municipal Corporation Act (Act No. 3 of 1888) ;

2. Urban agglomeration of Delhi, including the following :

(i) the State of Delhi ;

(ii) the area comprised in Gurgaon Municipal Committee within the meaning of the Punjab Government Gazette, Part-1 No. 1405-14-61/5076, dated March 4, 1966 ;

(iii) the areas comprised in Faridabad Complex of District Faridabad, within the meaning of the Faridabad Complex (Regulation and Development) Act, 1975 (Haryana Act No. 10 of 1975) ;

(iv) the areas comprised in Ghaziabad Municipality as notified under Uttar Pradesh Municipal Act, 1916 (U.P. Act No. II of 1916) ;

(v) the areas in the district of Ghaziabad (other than areas comprised in the Ghaziabad Municipality) notified by the Government of Uttar Pradesh, under the Uttar Pradesh (Regulation of Building Operations) Act, 1958 (U.P. Act No. 34 of 1958), and regulated by the Ghaziabad Development Authority as constituted under Uttar Pradesh Urban Planning and Development Act, 1973 (U.P. Act No. 30 of 1974) ;

(vi) the areas notified by the Government of Uttar Pradesh in Notification NO. 2042-BHAU/18-11-123/AN/85, dated 11th July, 1989, under clause (d) of section 2 of the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act No. 6 of 1976) and regulated by New Okhla Industrial Development Authority constituted under section 3 of the said Act.

3. Urban agglomeration of Chennai, including the areas comprised in "Madras Metropolitan Planning Area" within the meaning of the Tamil Nadu Town and Country Planning Act, 1971 (Act No. 35 of 1972) ;

4. Urban agglomeration of Calcutta, including the areas comprised in "Calcutta Metropolitan Area" within the meaning of the West Bengal Town and Country (Planning and Development) Act, 1979 (Act No. 13 of 1979) ;

5. Urban agglomeration of Bangalore, including the areas comprised in the "Bangalore Metropolitan Region" within the meaning of the Bangalore Metropolitan Region Development Authority Act, 1985 (Karnataka Act No. 39 of 1985) ;

6. Urban agglomeration of Ahmedabad, including the areas declared by the State Government of Gujarat under section 22 of the Gujarat Town Planning and Urban Development Act, 1976 (Gujarat Act No. 27 of 1976) as "Ahmedabad Urban Development Area" and the areas comprised in the city of Ahmedabad constituted under section 3 of the Bombay Provincial Municipal Corporation Act, 1949 (Bombay Act No. LIX of 1949) applicable to the State of Gujarat.

7. Urban agglomeration of Kanpur, including the areas comprised in the district of "Kanpur Nagar" within the meaning of the Uttar Pradesh Land Revenue Act, 1901 (Uttar Pradesh Act No. III of 1901) ;

8. Urban agglomeration of Jaipur, including the areas comprised in the "Jaipur region" within the meaning of the Jaipur Development Authority Act, 1982 (Act No. 25 of 1982) ;

9. Urban agglomeration of Ludhiana, including the areas comprised in the municipal limits of Ludhiana ;

10. Urban agglomeration of Hyderabad including the areas comprised in the "Minicipal Corporation of Hyderabad" within the meaning of the Hyderabad Municipal Corporation Act, 1955 (Act No. II of 1956), and the areas comprised in "Civil area" of Secunderabad Cantonment within the meaning of Cantonments Act, 1924 (2 of 1924) ;

11. Urban agglomeration of Pune, including the areas comprised in the "City of Pune" within the meaning of the Bombay Provincial Municipal Corporation Act, 1949 (Bom-LIX of 1949).

12. Urban agglomeration of Chandigarh, including the areas comprised in "Union Territory of Chandigarh".

(Sd.) Dr. Prabodh Seth, Under Secretary to the Government of India.

[Notification No. 10377/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. 469E  ·  Notification No. 467E →

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.