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Case law › Notifications › 2001 › Notification No. 409-
Notification 10 May 2001

Notification No. 409-

Immovable properties referred to below specified under section 139

What this is

Notification No. 409- was published on 10 May 2001. Its subject is Immovable properties referred to 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 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 first 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 immovable properties referred to below, as immovable properties for the purposes of clause (i) of the said proviso,---

(a) occupying the floor area of 2,000 sq. ft. or more in respect of immovable property used for residential (other than huts and kutcha dwellings) purposes ; and

(b) occupying the floor area of 300 sq. ft. or more in respect of im movable property used for commercial purposes.

In all urban areas in the country [other than the urban areas specified in Notifications vide S. O. No. 468(E), dated 27th.June, 1997, S. O. No. 669(E), dated 6th August, 1998 . S. O. No. 242(E), dated 9th April, 1999, and S. O. No. 372(E), dated 10th April, 2000], defined by the 1991 Census of India as comprising :

(a) All places with municipality, corporation, cantonment board or any notified town area committee ;

(b) All outgrowths of places referred to in (a) above ;

(c) All other places which satisfy the following criteria ;

(i) a minimum population of five thousand ;

(ii) at least seventy-five per cent. of male working population engaged in non-agricultural pursuits ;

(iii) a density of population of not less than four hundred persons per square kilometer.

[Notification No. 121/F. No. 142/72/2000-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. 410-  ·  Notification No. 389E- →

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.