S.O. 3

Areas falling within the limits of Municipal Corporation mentioned in column (3) of the schedule hereto annexed and situated withi declared under section 54G

What this is

S.O. 3 was published on 20 December 1999. Its subject is Areas falling within the limits of Municipal Corporation mentioned in column (3) of the schedule hereto annexed and situated withi 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 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

S.No. Name of State Name of municipal corporation situated in the State mentioned in column (2) 1.

2. Gujarat

Delhi 1.Ahmedabad Municipal Corporation. 2.Baroda Municipal Corporation. 3.Surat Municipal Corporation. 4.Rajkot Municipal Corporation. 5.Bhavnagar Municipal. 6.Jamnagar Municipal corporation. 1.Municipal Corporation of Delhi. 2.New Delhi Municipal Corporation.

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

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
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
Notification No. 248E — Areas falling within the limits of municipal corporation or municipality declared under section 54G 2 March 1994

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.