Notification 9447

8/6/2019 Notification 9447

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50

ANNEXURE ‘A’

THE GAZE17E OF INDIA

EXTRAORDINARY [PART II SEC.3 (ii)]

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

NOTIFICATION

New Delhi, the 6th January, 1994

(INCOME TAX)

S.O.10(E). - Whereas a draft notification was published

by the Central Government in exercise of the power conferred by

item (B) of clause (ii) of the proviso to sub clause (c) of clause

(1A), and item (b) of sub-clause (iii) of clause (14), of Section 2of the Income Tax Act, 1961 (43 of 1961), in the Gazette of

India Extraordinary, Part-TI Section 3, sub section (ii) dated the

13th February, 1991 under the notification of the Government of

India in the Ministry of Finance (Department of Revenue) Mo.

5.0. 91(E), dated 9th February 1991, for specifying certain areasfor the purposes of the said clauses and objections and

suggestions were invited from the public within a period of 45

days from the date the copies of the Gazette of India containing

such notification became available to the public;

And whereas copies of the said Gazette were made

available to the public on the 13th February, 1991;

And whereas the objections and suggestions receivedfrom the public on the said draft notification have been

considered by the Central Government;



51

Now, therefore, in exercise of the powers conferred by

item (B) of clause (ii) of the proviso to sub-clause (c) of clause

(1A) and item (b) of sub-clause (iii) of clause (14) of Section 2

of the Income-tax Act, 1961(43 of 1961) and in supersession of

the notification of the Government of India in the erstwhile

Ministry of Finance (Department of Revenue and Insurance) NO. 5.0. 77(E), dated the 6th February, 1973, the Central

Government having regard to the extent of, and scope of

Urbanisation of the areas concerned and other relevant

considerations, hereby specifies the areas shown in column (4) of

the Schedule hereto annexed and falling outside the local limits

of municipality or cantonment board, as the case may be, shown

in the corresponding entry in column (3) thereof and against

theState or Union Territory shown in column (2) thereof for the

purposes of the above mentioned provision of the Income-tax

Act, 1961 (43 of 1961)

SCHEDULE

SI

.

Name of the

State or

UnionTerritory

Name of the Municipality

or Cantonment Board

falling in the State/UnionTerritory mentioned under

Column (2)

Details of areas Falling

outside the local limit or

Municipality or CantonmentBoard etc., mentioned under

Column 3

I 2 3 4

IAndhra

Pradesh1 Adilabad

Areas upto a distance of 8

kms. from the municipal

limits in all directions.

2 Adoni

Areas up to a distance of

8kms.from the municipal limits in

all directions.

3 Anantapur


kms. From the municipal




52

4 Bhimavarain Areas upto a distance of 8

kms. from the municipallimits in all directions.

5 Bodhan Areas upto a distance of 8 bus. from the municipal


6 Bhongir Areas upto a distance of 8


7 Chilakaluripet Areas upto a distance of 8kms. from the municipal


8 Chirala Areas uptoadistanceof3



9 Chittoor Areas upto a distance 0f 8kms. from the municipal


10 Cuddapab Areas upto a distance of 6



11 Eluru Areas upto a distance of8


Limits in all directions.

12 Gudivada Areas upto a distance of S



13 Gudur Areas upto a distance of 2

Ions, from the municipallimits in all directions.

14 Guntakal Areas upto a distance of 5kms. from the municipal


15 Guntur Areas upto a distance of 8





53

16 Hindupur firms upto a distance of 3


17 Hyde rabad Areas upto a distance of 8kms. from the municipal


18 JadcherlaAreas upto a distance of 5


19 Jagtiai Areas upto a distance of 8 bus, from the municipal


20 Khammam Areas upto a distance of 8



21 Kakinada Areas upto a distance of 8kms. from the municipal


22 Kamareddy Areas upto a distance of 8



23 Karimnagar Areas upto a distance of 8

Ions, from the municipal

limits in all directions,

24 Kurnool Areas upto a distance of 8



25 Kavali Areas upto a distance of 2


26 Mahaboobnagar Areas upro a distance of 8kms. from the municipal

limits in all directions. -

27 Manchiriyal Areas upto a distance of 8





54

28 Medak Areasuptoadistanceof3kms.

from the municipal limits inall directions.

29 Miryalaguda Areas upto a distance of 3kms. from the municipal


30 NarsaraopetAreas upto a distance of 3


31 Nellore Areasuptoadistanceof8kms.from the municipal limits in

all directions.

32 Nirmal Areas upto a distance of 8



33 Nizamabad Areasuptoadistanceof8kms.from the municipal limits in

all directions.

34 Ongole Areasuptoadistanceof3kms.

from the municipal limits in

all directions.

35 Palacole Areasuptoadistanceof5kms.

from the municipal limits in

all directions.

36 Proddatur Areas upto a distance of 3



37 Rajahmundiy Areasuptoadistanceof8kms.


38 Ramachandrapuram Areas upto a distance of 5kms. from the municipal


39 Sangareddy Areas upto a distance of 5





55

40 SecunderabadAreas upto a distance of 8

kms.from the municipal limits in

all directions.

41 Siddipet

Areas falling within –

(i) 1 km. on either side of

Karimnagar road upto adistance of 4 kms. from the

municipal limits on that

road.(ii) 1 km. on either side of

Hyderabad road upto a

distance of 4 kms. from themunicipal limits on that

road.

42 Shamshabad Areas upto a distance of

5kms. from the municipal


43 Suryapet Areasuptoadistanceofskms.from the municipal limits in

all directions.

44 Tadepalligudem Areas upto a distance of 5



45 Tanuku Areasuptoadistanceof5kms.


46 Tenali Areasuptoadistanceof3kms.from the municipal limits in

all directions.

47 Tirupati Areasuptoadistanceof8kms.


48 Vijayawada Areas upto a distance of 8kms. from the municipal

Jimits in all directions.

49 Visakhapatnam Areas upto a distance of 8kms. from the municipal

limis in all directions.



56

50 VizianagaramAreas upto a distance of 8 kms.

from the municipal limits in alldirections.

51 Waranga]Areas upto a distance of 8 kms.from the municipal limits in alldirections.

52 Zahirabad

Areas falling within I km.oneither side of Hyderabad roadupto a distance of 4 kms.from

the municipal limits on thatroad.

53 YanamAnasuptoadistanceof8knis.


2 Assam 1 Dibrugarh


kms.from the municipal Limitsin all directions excluding theareas covered by tea gardens

and north western side of theBrahmaputra river.

2 GuwahatiAreas upto a distance of 8kms.fron, the municipal limitsin all directions except areasnorth of the Brahmaputra river.

3 Tmsukia

Areas upto a distance of 8kms.from the municipal limitsin all directions but excludingthe areas covered by tea

garden.

3 Bihar 1 BenipattiAreasuptoadistanceof3kms.From the municipal limits inall directions.

2 Bettiah

Areas comprising the villages

Ramnager, chanpatia and Narkatiyaganj upto a distanceof 7 kms. Falling outside the

municipal limits of bettiah.



57

3 Bhagalpur Rhagalpur Areas upto a

distance of 8 lcms.from the municipal limits of Bhagalpur in all directions.

4 Biharsharif Areas upto a distance of 8 kms.from the municipal limits in alldirections.

5 Bokaro

Areas comprising the villagesChas, Jainamore, Pindrajors,Tup-Kadih, Balidih, Rharra,Rani Pokisar and Chandrapur upto a distance of 8 kms.Wling outside the municipal

limits of Bokaro.

7 DarbhangaAreasuptoadistanceof8kms.from the municipal limits in all

directions.

8 Deoghar Areas upto a distance of 8 kms.from the municipal limits in all

directions.

9 Dhanbad

Areas comprising the followingvillages upto a distance of 8

kms. Falling outside themunicipal limits of Dhanbadnamely :(i) Kala Kisma, Amaghats,Sorgadih Sabalpur, Ossidih,Kaglo, Damodarpur, Bhongra,

Bhelatand, Nyyadiah andJealgora:

(ii) Bistokola, Dhobatand,Pattatuli, Bhagatidih of P.S.Jharia, Katras and Chirkunda

and part of village Dansar falling out the municipal limits;



58

(iii) Bishunpur of DhanbadP.S. Baromuri of Dhanbad PS.Mathuria Peprapulla and

Kusunda of Govindpur P.S.10 Dumka Areas upto a distance of 8 kms.from the municipal limits in alldirections.

11 Gaya Areas comprising the followingvillages upto a distance of 8kms. falling outside themunicipal limits of Gaya,namely

(i) Care, Aligilla(ii) Mustafabad, Chandauti,Katari Nailli, Dubhai,Paharpur.(iii) Kandi Nawadah,Chiraitand, Kandi Bitho,

Rasalpur.(iv) Bodhgaya. Kandua,

Kandui, Kiriwan, Amwan,Mastipur.

12 Girdh Areas comprising the villages,Pachawab, Sirsia, Baniadih

and Mohanpur upto a distanceof 8 kms. falling outside themunicipal limits of Giridih.

13 Hajipur Areasuptoadistanceof8kms.falling outside the municipallimits of Hajipur in alldirections except bound byriver Gandak and river Ganga.

14 Jamshedpur Areas comprising the villagesupto a distance of 8 kms.

falling outside the municipallimits namely:(a) Baghara located on the



59

South-east of the outer limitofJugsalai notified areas.Area known as Khas MohalArea extending upto villageKharandi 900 metres on both

sides of the road known asRanchi Chaibass Road.

(c) Areas comprising of TolaParsudih situated on thesouthcr side of the other limitof Jamshedpur notified areas.

(d) Areas comprising of villageMango and upto 900 metres in

villages Pardi on the easternside of the road which connectsJamshedpur town with

National highway beyond thelimit of Jamshedpur notifiedarea.

(e) Areas consisting of that partof village Chhota GamariaKalikapur and Saldi extending

upro 900 metres, on both sidesof the road connecting TayoFactory areas with Jamshedpur

Town beyond the limit of Adiryapu Notified Area.

15 Jalinjharpur Areas upto a distance of 3 kms.


16 Katihar . Areas outside and upto a

distance of 8 tans. existingoutside the municipal limitsand bounded as follows:

North: Katihar-Gerabari RoadSouth and West: River Kosi

17 Madhubani Areasuptoadistaiceof8kms.


18 Motihari Areas upto a distance of 8 kms.

From the municipal limits in alldirections.



60

19. Muzaffarpur All areas in the following blocks falling within thevillages mentioned againstthem but upto a distance of 78kms. From municipal limits of

Muzaffarpur, namely:(a) Kanti Block-Bairiya,

Paharpur, Narsand,Damodarpur, Koluna,Paigamberpur Tarms;(b) Kurhani Block-Patahi,

Kharona, Sumaira Laduara,Kaphain, Modhopur, Turki,

Maniari, Kasi, Ind, Markan,Silaut;(c) Mushahari Block-Patahi,Bhagwanpur Khabra, Sahirpur,Kanhuli, Rahua;(d) Bochhan Block Akaraghat,

Ahiyapur, Sipadur, Jhapahan.

20 Patna Following areas upto a distanceof 8 kms. From the municipallimits, namelyEast: Areas upto river Punpun;West: The areas upt KaspaManer;

South : Areas upto RailwayStation Parsa Bazar;

North : Area upto river Gangas.

21 Pupari Areas upto a distance of 2 kms.From the municipal limits in alldirections.

22 Purnia Areas upto a distance of 7 kms.From the municipal limits in all

direcytions.





62

7 Goa I MapusaAreasuptoadistanceof8kms.from the municipal limits in all

directions.

2 MargaoAreas upto a distance of 8 kits.from the municipal limits in all

directions.

3 PanajiAreas upto a distance of 8 kms.from the municipal limits in all

directions.

4 VascoAreas uptoadistanceof8kms.from the municipal limits in all

directions.

8 Gujarat I AhmedabadAreas upto a distance of 8 kits.from the municipal limits in all

directions.

2 Ankleshwar Areas upto a distance of 5 kms.from the municipal limits in all

directions.

3 Anand

Areas upto a distance of 5 kms.


4 AitreliAreasuptoadistanceof5kms.from the municipal limits in alldirections.

5 BarodaAreas upto a distance of 8 kits.from the municipal limits in alldirections.

6 BharuchAreas upto a distance of 5 Ions.from the municipal limits in alldirections.

7 Bhavnagar Awasuptoadistanceof8lcms.from the municipal limits in alldirections.

8 Bhuj Areasuptoadistanceof5kms.from the municipal limits in alldirections.



63

9 BardoiiAreas upto a distance of 8 kits.from the municipal limits in all

directions.

10 BilimoraAreas upto a distance of 8 kits.from the municipal limits in all

directions.

11 DehgamAreasuptoadistanceof2kim.from the municipal limits in all

directions.

12 PhandukaAreasuptoadistanceof2lcnis.from the municipal limits in all

directions.

13 DholkaAreas upto a distance of! kits.from the municipal limits in all

directions.

14 DhorajiAreasuptoadistanceof5kn.s.from the municipal limits in all

directions.

15 Gandhinagar

Areasuptoadistanceof4kms.


16 GandhidhamArnsuptoadistanceof8l.from the municipal limits in alldirections.

17 GondalAreasuptoadistanceof5kms.from the municipal limits in alldirections.

18 Himatnagar Areasuptoadistanceof4kits.from the municipal limits in alldirections.

19 Jamnagar Areas upto a distance of 8 kits.from the municipal limits in alldirections.

20 Junagadh Areas upto a distance of 8 kits.from the municipal limits inall directions.



64

21 Kadi

Areas up to a distance of 3kms.


22 Kalol

Areas upto a distance of 3 luns.

from the municipal limits in all

directions.

23 Modasa

Arms upto a distance of 2 kms.


24 Mahuva

Areasuptoadistanceof5lans.


25 Mehsana

Aieasuptoadistanceof5kms.

from the municipal Limits in alldirections.

Areas uptoadistanceof5 laos. from

the municipal limits in all

directions.

26 MorbiAreas upto a distance of 5 kms.From the municipal limits in all

directions.

27 Nadiad Areas upto a distance of 5 kms.from the municipal limits in all

directions.

28 Navsari



directions.

29 Palanpur

Areas upto a distance of4 kms.


directions.

30 Penn

Areas upto a distance of 4 kim.


directions.

31 Petlad

Areas upto a distance of 5 laos.


32 Porbandar



33 Rajkot Areas upto a distance of 8 kms.



65


34 Sanand

Areasuptoadistanceof2lcms.


directions.

35 Shihor Areasuptoadistanceof5kms.from the municipal limits in all

directions.

36 SavarkundalaAreas upto a distance of 5 kms.from the municipal limits in all

directions.

37 Surat



directions.

38 Valsad



directions.

39Vapi Indi.Township

Following areas upto a distance of

8 kms., from the municipal limits

of Vapi Udyognagar Panchayatnamely villages of: Balitha, Chala,

Dungra, Koparli, Salvav.

40 Veraval


From the municipal limits in all

directions.

41 ViramgamAreasuptoadistanceof2kms.from the municipal limits in all

directions.

9 Haryana I

Ambala

Cantonment

Board/MunicipalCommittee


from the outer limits in alldirections. - -

2 Ambala CityAreas uptoadistance of8kms. fromthe municipal limits in all

directions.



66

3Assandh (Dint.

Karnal)

Areas upto a distance of 2 kms.from the municipal limits in all

directions.

4Bahadurgarh

(Distt Rohtak)

Areas upto a distance of 8 kim.from the municipal limits in all

directions.

5Ballabhgarh(Distt.

Faridabad)


directions.

6Barwala (DisttHissar)

Areas upto a distance of 2lcms. from the municipal limits

in all directions.

7BhiwaniKhera(Distt.

Bhiwani)


directions.

8 BhiwaniAreas uptoadistance of5 kms.from the municipal limits in all

directions.

9 Chaikiti Dadri(Dim. Bhiwani)

Areas upto a distance of 2 knis.


10Cliika (Cdli)(DintKurukshetra).

Areas upto a distance of 2 kim.from the municipal limits in alldirections.

11Dabawoli (Distt.Sirsa)

Areas upto a distance of 5 kms.from the municipal limits in alldirections.

12Danthera (Dim.Mohinderrh)


13Ellanabad (Distt.Sirsa)


14 Faridabad Areas upto a distance of 8 kms.from the municipal limits in alldirections.



67

15FAtehabad(Distt.

Hissar)



16

Ferozepur

Jhirka(Distt.

Gurgaon)



directions.

17Ganaur(Distt

Sonepat)



18Gharaunda(DisttKarnal)



19Gohana (Distt.

Sonepat)



directions.

20 GurgaonAreas upto a distance of 8 kms.from the municipal limits in all

directions.

21Hansi(Distt.

Hissar)


directions.

22 Hissar Areas upto a distance of 8 kms.from the municipal limits in alldirections.

23Hodal (Distt.

Faridabad)


directions.

24Indri (Distt.

Karnal)



directions.

25Jhajjar (Distt.Rohtak



26 Jind



directions.



68

27Jullala (Distt.

Jind)

Areas uptoadistanceof2 kits.from the municipal limits in all

directions.

28Kaithal (Dim.

Kurukshecra)

Areas upto a distance of 5 kits.from the municipal limits in all

directions.

29Kalanaur (Dists.Rohtak)

Areas upto a distance of 2 Ions.from the municipal limits in

all directions.

30Kalka (Distt.Ambala)

Areas upto a distance of 5 kits.from the municipal limits in a]]

directions.

31Kallanwali (Dim.Sirsa)

Areas upto a distance of 2 kits.from the municipal Limits in

all directions.

32 KarnalAreas upto a distance of 8 kits.from the municipal limits in all

directions.

33Khazkhauoda

(Disn.Sonepat)



34Thanesar (Distt.Kurukshetra)



35[adwa (Dim.Knn,kshctn)

Areas upto a distance of 2 Ions.from the municipal limits in alldirections.

36Meham (Distt.Rohtak)

Areas upto a distance of 2 kits.from the municipal limits in alldirections.

37 MohindergarliAreas upto a distance of 2 kms.from the municipal limits in alldirections.

38 Nanirigaib (Dim.Ambala)




69

39 Narnaul(Distt.Moliinderg

ad

Areasuptoadistanccof2luns.from the municipal limits in all

directions.

40 Naraud (Dim.

Hissar)

Areasuptoadistanceof2kms.from the municipal limits in all

directions.

41 Narwana (Dim.Jind)

Areasuptoadistanceof2kms.from the municipal limits in all

directions.

42 Niokhari ((Distt.Karnal)


directions.

43PaIwal ((Distt.Faridabad)


directions.

44Panchkula (Dim.Ambaia)


directions.

45 Panipat (Distt.Karnal)

Areas upto a distance of 8 kits.


46Pataudi (Dim.Curgaon)

Areasuptoadistanceof2kms.from the municipal limits in alldirections.

47Pehwa (Dim.Gurgaon)


48Patadura (Dim.Yamunanagar)


49 RewariAreas upto a distance of 5 kits.from thç municipal limits in alldirections.

50 Rohtak Areas upto a distan& of 8 kits.from the municipal limtts in alldirections.



70

51Sidbaure((DisttAmbala)

Areasupcoadistanceof2lcn1s.from the municipal limits in alldirections.

52Sauidon

(Disttjind)

(a) Areas falling within 2 kim.,on either side ofSafidonJindRoad upto a distance of 5kms., from municipal limits on

that road.(b) Areas (other than in (a)above) upto a distance of 2

kms., from municipal limits inall directions.

53Samalkha(Distt.Karnal)



54

Shahabad

Markanda(Distt.Kurukshetr a)


55 SirsaAreasuptoadistanceof5lcnu.from the municipal limits in alldirections.

56Sohna (Dim.Gurgaon)

Aitasupeoadistanceof5kms.from the municipal limits in alldirections.

57 SonepatAreasuproadistanceof8knis.from the municipal limits inall directions.

58Taraofl(Distt.lCarnal)

Areasuptoadistanceof2kins.from the municipal limits in alldirections.

59Tauru (Distt.Gurgaon)


60Tohana (Dim.

Hissar)

Areas upto a distance of 2 kms.from the municipal limits in

all directions.

61 Yamunanagar Areas upto a distance of 8 kms.from the municipal limits in alldirections.

62 Jagadhari Areas upto a distance of 8 kms.



71


10Jammu &Kashmir

1(Dint.Yamunanagar)Jammu

areas upto a distance of 8 kms.from the municipal limits in alldirections.

2Srinagar



3Udhampur TownArea


11.Karnatalca

1 BangaloreAreas upto a distance of 8 kms.from the municipal limits in alldirections.

2 BelgaumAreas upto a distance of 8 kms.from the municipal limits in alldirections.

3 BellaryAreas upto a distance of 8 kms.from the municipal limits in alldirections.

4 Bhadravathi Areas upto a distance of 8 kms.from the municipal limits in alldirections.

5 Bidar Areas upto a distance of 8 kms.from the municipal limits in alldirections.

6 Bijapur Areas upto a distance of 8 kms.from the municipal limits in alldirections.

7 ChitradurgAreas upto a distance of 8 kms.from the municipal limits in alldirections.



72

8 Davangere

Areas upto a distance of8knis. from

the municipal limits in alldirections.

9 Gadag

Aieasuptoadistanceof8kms.


directions.

10 Gangavathi

Aitasuptoadistanceof8kms.


11 Gulbarge



12 Hassan


from the municipal Limits in alldirections.

13 HaveriAreas upto a distance of 8 km.from the municipal limits in all

directions.

14 HospetAreasuptoadistanceof8kms.from the municipal limits in all

directions.

15 Hubli Dhai-war Aseasuptoadistanceof8knis.from the municipal limits in alldirections.

16 KoppalAreas upto a distance of 8 kim.from the municipal limits in all

directions.

17 Mangalore

Areas upto a distance of8kms. from


directions.

18 MysoreAreas uptoadistanceof8kms. fromthe municipal limits in all

directions.

19 Raichur



directions.



73

20 Rannebennur



21 Shimoga



directions.

22 Tumkur



23 Udupi



12 Kerala 1 Kozikode (Calicuc)

Areas falling within

Chcruvannur, Farcks,

Kadalundi, Beypore,Olavanna, Kunnamangalam

and Elathur Panchayat upto a

distance of 8 kms., from

municipal limits of Calicut.

2Chvakkad(Chawgh

at)

Areas falling within Guruvayur

Township upto a distance of 3

kms., from municipal limits.

3 Koch (Cocliin)

Areas knning part of Hoar and

Maradu Panchayats upto

adistanceof8 kim., from themunicipal limits.

4 Palakkad (Palghat)

Areas forming part of PirayiriParli, Marutharode and Pudussery

Panchayats upto a distance of 8


5 KoLlam (Quilon)

ALeas comprised in

Vadakkovila Panehayats upto

a distance of 3 kim., from the

limits of Quilon municipality.



74

6 Thrissur

Areas forming part of

Ayyanthole, VilavattamOllulcara and Koorkancherry

Panchayats upto a distance of 8


7Thinmnandupunn

(1iaridnin)

Following areas upto a distance of

8 kms., outside the municipal

limits of Tiruvananthapuram.1. Areas comprised in ward

numbers 2,3and7to II of

Chettivilakom Panchayat.2. Areas comprised in ward

numbers I, 2,4,7and II of Vattyoorkavu Panchayat.

3. Areas comprised in ward

numbers 3 and 4 of the

Streekaryam Panchayat.

4. Areas comprised in wardnumbers 6 and 9 of Attipra

Panchayac.

5. Areas comprised in wardnumbers 5,6and7ofUlloor

Panchayat.

6. Areas comprised in wardnumebrs 6 and 8 of Nemom

Panchayat.

13Madhya

Pradesh

1 Balaghat

Areas upto a distance of 8 Ions.


directions.

2 Bhopai

Areasuptoadist.anceof8kms. from

the municipal limits in alldirections.

3 Bilaspur Areas upto a distance of 8 kms.from the municipal limits in all

directions.



75

4 Buthanpur

Areas falling within:

(a) 2 kim., on either side of Burhanpur Khandwa road upto a

distance of 3 kms., from the

municipal limits on that road.

(b) 1 km., on either side of Burhanpur Rawar mad upto a

distance of 2 kms., from themunicipal limits on that road.

5 Chattaipur



6 Chhindwara

Areasuptoadistanceof8kins.


7 DamohAmasuptoadistanccof8kms.from the municipal limits in all

directions.

8 DurgAreasuptoadistanceof8kms.from the municipal limits in a11

directions.

9 Gwalioor includingMorn Cantonment


directions.

10 IndoreAreasuptoadistanceof8kms.from the municipal limits in

all directions.

11 Jabalpur



directions.

12Katangi (Distt.

Balaghat)

Areas upto a distinct of 8 Ions.


directional -

12

A

Katangi (Distt.

Jabalpur)



directions.



76

13Khandwa


(a) 1 km., on west side of KhandwaBurhanpur road upto a distance of

3 kms., from the municipal limits

on that road;

(b) 2 kms., on north side of lchandwa-Indore road upto a


14Khorgone

Areas failing within:

(a) ½ km on either side of Bistan-Khargone mad upto a distance of 2

kms., from municipal limits on thatroad. (I,) 1 km on either side of

Khargone Sanavad road upto a

distance of I kin., from municipallimits on that road. (c) 1 km on

either side of Khargone julwania

road upto a distance of 1 km., frommunicipal limits on that road.

15 Korba


(a) I kin on either side of Korba

Bilaspur road upto a distance of 8

kms., from municipal limits on

that road. (b) 1 km on either side

of Korba Champa road upto a

distance of 8 kms., from


16 Mhow Cantonment


(a) I km on either side of Mhow-

Manipur road upto a distance of 3kms., from cantonment limits on

that road.

(b) 1 km on either side of Mhow-Indore road upto a distance of 3

kms., from cantonment limits on

that road.



77

17 Raigarh



18 Raipur



directions.

19 Rajnandgaon



20 Ratlam


(a) 1 km., distance from municipallimits towards Sailana road,

(b) 1 km., distance from municipallimits towards .Jaora road.

(c) 2 km., distance from municipal

limits towards Mhow road.(d) 1 km., distance from municipal

limits towards Rajna road.

21 Rau

Areas failing within 1 km.,oneither side of AR mad upto a

distance 0f 8 kms., from the

municipal limits of Rau.

22 Sagar



directions.

23 Satma



24 Uijjain


‘(a) 1 km. on tither side 0f Ujjain-Dewas road upto a distance 0f 8

kms., from the municipal limits on

that road.



78

(b) 1 km. on either side of Ujjain-

lndore road upto a distance 0f 8kim., from the municipal limits on

that road. (c) 1 km. on either side

of Ujjain-Maxi road upto a

distance of 8 kim., from themunicipal limits on that road.

(d) I km. on either side of

lJjjain-Agra road upto a

distance of 8 Ions., from the


14 Maharashtra 1 Ahmednagar


from the municipal limits in the alldirections.

2 Akkalkot



3 Akola



4 AlibagAreas upto a distance of 8 kms.from the municipal limits in all

directions.

5 AmravatiAreas upto a distance of 5 kms.from the municipal limits in all

directions.

6 AurangabadAreas upto a distance of 8 kms.from the municipal limits in all

directions.

7 Baramati



directions.

8 BarseAreas upto a distance of 4 kms.from the municipal limits in all

directions.



79

9 Bed



to Bhandara



directions.

II Bhiwandi



12 Bhor



13 Greater Mmnbai


from the municipal limits of Greater Bombay in all directions.

14 Chandrapur Areas upto a distance of 5 kms.from the municipal limits in all

directions.

IS DahanuAreas upto a distance of 8 kms.from the municipal limits in all

directions.

16 DaudAreas upto a distance of 8 kms.from the municipal limits in alldirections.

17Debu Road

Cantonment Board


directions.

18Deolali

Cantonment Board



directions.

19 DhuleAreas upto a distance of 8 kms.from the municipal limits in

all Directions -

20 Gondia



directions.



80

21 Iochalkaranji

Areas falling within the villages of

Kabnor, Koruchi, Terdaji andYadav but upto a distance of 8


22 Jalaba



23 JalgaonAreas upto a distance of 8 kms.from the municipal limits in all

directions.

24 Junnar Areas upto a distance of 8 kms.from the municipal limits in all

directions.

25 KalyanAreas upto a distance of 8 kms.from the municipal limits in all

directions.

26 Khapoli



directions.

27Kirkee Cantonment

Board



directions.

28 Kolhapur Areas upto a distance of 8 kms.from the municipal limits in all

directions.

29 Latur



30Lonawala &Khandala



31 Mahad



directions.

32 Malegaon





81

33 Mirabhayander




34 Murad



35 Nagpur Areas upto a distance of 8 kms.from the municipal limits in all

directions.

36 NandedAreas upto a distance of 8 kms.from the municipal limits in all

directions.

37 Nasik Areas upto a distance of 8 kms.from the municipal limits in all

directions.

38 New Mumbai



directions.

39 Osmanabad



directions.

40 Pandharpur Areas upto a distance of 8 kms.from the municipal limits in all

directions.

41 Panvel



42 Parbhani



43 Pen



directions.

44 Pimpri Chinchwad





82

45Poona MunicipalCorporation




46Pune Cantonment

Board



47 RohaAreas upto a distance of 8 kms.from the municipal limits in all

directions.

48 SaswadAreas upto a distance of 8 kms.from the municipal limits in all

directions.

49 Shirur Areas upto a distance of 8 kms.from the municipal limits in all

directions.

50 Shrivardhan



directions.

51 Solapur



directions.

52 Telgaon DabhadeAreas upto a distance of 8 kms.from the municipal limits in all

directions.

53 Thane



54 Ulhasnagar



55 Uran



directions.

56 Vasai





83

57 Virar



58 Wardha



directions.

59 Yavatmal



15Meghalaya.

I

Shllong

Muncipality &Shillong

Cantonment

Areasupcoadistanceofskms.

from the outer limits of municipality/Cantomnent in all

directions.

16 Orissa I AnugulAreas upto a distance of 2 kms.from the municipal limits in all

directions.

2 Baleshwar



directions.

3 Beharmpur



directions.

4 Bhadrak Areas upto a distance of 2 kms.from the municipal limits in all

directions.

5 Bhubaneshwar



6 Cuttack



7 Jaipur Road



directions.

8 Jeypore





84

9 Khorda



10 Pun



directions.

11 Rourkela


from the municipal limits in alldirectiops.

12 Sambalpur -

Areasuptoadistanceof5ksns.


17 Pondicherry 1 Pondicherry

Amasuptoadistanceof8kins.


18 Punjab 1 Abohar Areasuptoadistanceof2kms.from the municipal limits in all

directions.

2Mimedgar (Dint

Sangrur)

Areas upto a distance of I kans.from the municipal limits in all

directions.

3 Aniritsar Areas upto a distance of 6 kms.from corporation limits in alldirections.

4

Barnala Bes

(Pathana) (Dint

Patiala)

Areas falling within:(i) 1 km., on either side of Barnala

Sangrur road upto a distance of 6kms., from municipal limits on that

road. (ii) 1 km., on either side of

Barnala Rajkot road upto adistance of 2 kms., from municipal

limits on that road. (iii) 1 km., on

either side of Barnala Handiaya

road upto a distance of 4 kms.,

from municipal limits on that road.(iv) 1 km., on either side of

Barnala Sajakhana road upto a

distance of 4 kms., from municipal

limits on that road.



85

(v) 1 km., on either side of new

courts complex road upto Sangrur Rajkot road crossing.

5

Bess (Pachana)(DisttPatiaja)


(i) I km., on either side of

bassi Pathana Morinda road upto adistance of 4 kms., from municipal


(ii) I km., on either side of

bassi Pathana Fatehgarh Sahib road

upto a distance of 2 kms., frommunicipal limits on that road.

(iii) 1 km., on either side of bassiPathana Kharar road upto a



6 Batala



directions.

7 Bhatinda



directions.

8 Bhawanigarh

Areas falling within 1 kin., on

either side of B Bhawanigarh

Sangrur and Bhawanigarh PatialaRoads upto a distance of 2 km.,

from municipal limits on theseroads.

9Dhuri (Distt.Sangrur)



10 Faridkot

Areas upto a distance of I km. from


directions,



86

11 Gobindgarh


(I) 1 km., on either side of Gobindgarh

Sirhind road upto a distance of 3 kms.,from municipal limits on that road.

(ii) I kin., on either side of Gobindgarh

Amloh Road upto a distance of 4

kms., from municipal limits on that

road. -

(iii) 2 kms., on either side of Gobindgarh Khanna Road upto adistance of 6 kms., from municipallimits on that road.

12 GorayaAreas upto a distance of 1 km.from the municipal limits in all

directions.

13 Gurdaspur



14 Hoshiarpur Areas upto a distance of 1 km.from the municipal limits in all

directions.

15Jagraon (Distt.Ludhiana)


(i) 1 km., on either side of Jagraon,

Moga or Ferozepur road and upto adistance of 2 kms. from municipal


(ii) 1 km., on either side of JagraonLudhiana road upto a distance of 4

kms., from municipal limits on that

road.(iii) 1 km., on either side of

Jagraon Rajkot road upto a

distance of 2 kms. from municipallimits on that road.



87

(iv) 1 km., on either side of

Jagraon Sidliwan road upto adistance of 2 bus., from


(v) 1 km., on either side of

Jagraon Sherpur road upto adistance of 2 kms., from


16 Jalandliar



directions.

17 Kapurthala

Areas uptoadistanceof2kms. from


directions.

18 Kartarpur

Areas upto a distance of 2 bus.


19Khanna(Distt.Ludh

iana)


(i) 2 kms., on either side of theKhanna-Ambala road upto a


limits on that road.(ii) Areas upto 2 bus., from

municipal limits in all directions

except areas falling in (i) above.

20Kharar .


(i) 1 km., on either side of theKharar-Kurali road upto a distance

of 8 kms., from municipal limits on

that road. (ii) 1km., on eitherside of the Kharar-Chandigarh road upto a



21 Kotkapur

Areas upto a diitance of 2 kms.from the municipal limits in all

directions.



88

22 Kurali


(1) 1 km. on either side of Kurali-Ropar road upto a


limits on that road. (ii) 1 km. on

either side of Kurali-Kharar roadupto a distance of 6 kms., from

municipal Limits on that road. (iii)1 km. on either side of Kurali-

Morinda road upto a distance of 4

kms., from municipal limits on thatroad.

23 LudhianaAreas upto a distance of 1 km.from the municipal limits in all

directions.

24 Malerkotla


(i) I km.on either side of

Malerkotla-Ludhiana road upto a

distance of 7 kms. from municipallimits on that road.

(ii) Areas upto a distance of 2

kms.from municipal limits in alldirections except area falling in (i)

above.

25 Malout

Areas upto a distance of 1 km.


26 Mansa



directions.

27 Moga



directions.

28Mohali(SAS

Nagar)

Areas falling within 1 km. oneither side of Mohali-Kharar road

upto a distance of 6 kms. from




89

29 Muktsar



30Mullanpur (Teb.

Ludhiana)



directions.

31 Nabba



32 Pathnakot



33 Patiala



34 PhagwaraAreas upto a distance of 2 kms.from the municipal limits in all

directions.

35 Rajpura

Areas falling within:(I) 1 km., on either side of

RajpuraSirhind road upto a

distance of 3 knit., from themunicipal limits on that road.

(ii) 1 km., on either side of

Rajpura-Banur road upro a distanceof 8 kms., from the municipal

limits on that road.(iii) 1 km., on either side of

Rajpura-Ambala road upto a


(iv) 1 km., on either side of

Rajpura-Ganour road upto a

distance of 4 kmL, from the

municipal limits on that road.(v) 1 km., on either-side of

Rajpura.PatiaTa roadupto a

distance of S kms., from the




90

36 Rampura Phul



37 Ropar

Areas Falling within 1 kms. on

either side of Ropar Bela road

upto a distance of 2 kms. frommunicipal limits on that road.

38Samana (Dint.Patiala)

Areasuptoadistanccof3kms.from the municipal limits in all

directions.

39Samrala (Dint.

Patiala)


directions.

40 Sangrur Areas upto a distance of 5 kms.from the municipal limits in all

directions.

41 Sirhind



directions.

42 Sunam



directions.

43 Tarn_TAranAreas upto a distance of 2 kms.from the municipal limits in all

directions.

44 Zira



19 Rajasthan 1 Ajmer



2 Alwar



directions.

3 Beawar





91

4 Bharatpur



5 Bhilwara



directions.

6 Bikaner



7 Jiapur



8 Jodhpur



9 KotaAreas upto a distance of 8 kms.from the municipal limits in all

directions.

10 PaliAreas upto a distance of 8 kms.from the municipal limits in all

directions.

11 SikalAreas upto a distance of 8 kms.from the municipal limits in alldirections.

12 Sriganganagar Areas upto a distance of 8 kms.from the municipal limits in all

directions.

13 Tonk



directions.

14 Udaipur Areas upto a distance of 8 kms.from the municipal limits in all

directions.

20 Tamilnadu 1 Ambur



directions.



92

2 Alandur



3 Avadi



directions.

4 Bhavani



5 Chidambaram



6 Chengalpattu



7 CoimbatoreAreas upto a distance of 8 kms.from the municipal limits in all

directions.

8 CuddaloreAreas upto a distance of 5 kms.from the municipal limits in all

directions.

9 DindigulAreas upto a distance of 8 kms.from the municipal limits in alldirections.

10 ErodeAreas upto a distance of 8 kms.from the municipal limits in all

directions.

11 Gopichettipalayam

Areas falling within 1 kms on

either side of each of the Sathy

Main road and Madachur toad uptoa distance of 5 kms. from the


12 Golden Rock



directions.



93

13 Gudiyatham



14 Karaikudi



directions.

15 Karur



16 Kathivakkam



17 Kancheepuram



18 KodaikanalAreas upto a distance of 2 kms.from the municipal limits in all

directions.

19 KovilpattiAreas upto a distance of 5 kms.from the municipal limits in all

directions.

20 KumbakonarnAreas upto a distance of 5 kms.from the municipal limits in alldirections.

21Madhavaram

Township


directions.

22 Chennai



directions.

23 MaduraiAreas upto a distance of 8 kms.from the municipal limits in all

directions.

24 Nagapattinam



directions.



94

25 Nagercoil



26 Namakkal



directions.

27 Neyveli



28 Paramakudi



29 Palani



30 PanrutiAreas upto a distance of 5 kms.from the municipal limits in all

directions.

31 PalayamkottaiAreas upto a distance of 5 kms.from the municipal limits in all

directions.

32 PollachiAreas upto a distance of 5 kms.from the municipal limits in alldirections.

33 PudukottaiAreas upto a distance of 8 kms.from the municipal limits in all

directions.

34 Rajapalayam



directions.

35 RamananthapuramAreas upto a distance of 5 kms.from the municipal limits in all

directions.

36 Ranipettai



directions.



95

37 Salem



38 Sankarankoil



directions.

39 Sathiyamangalam



40 Sattur



41 Sivaganga



42 ShencottahAreas upto a distance of 2 kms.from the municipal limits in all

directions.

43 SivakasiAreas upto a distance of 5 kms.from the municipal limits in all

directions.

44 SrirangamAreas upto a distance of 8 kms.from the municipal limits in alldirections.

45 Thomas MountAreas upto a distance of 8 kms.from the municipal limits in all

directions.

46 Tambaram



directions.

47 TenkasiAreas upto a distance of 5 kms.from the municipal limits in all

directions.

48 Thanjavur

Areas falling within the following

Panchayats but outside the

municipal limits upto a distance of 8 kms. from the municipal limits in

all directions: (i) Nilgiri (ii) Nanjikottai



96

49 Theni



50 Tiruvallur



directions.

51 Tiruchirapalli



52 Thirupur



53 Tiruvannamalai



54 TirunelveliAreas upto a distance of 8 kms.from the municipal limits in all

directions.

55 TuticorinAreas upto a distance of 8 kms.from the municipal limits in all

directions.

56 UdumalapetAreas upto a distance of 5 kms.from the municipal limits in alldirections.

57 VaniambadiAreas upto a distance of 8 kms.from the municipal limits in all

directions.

58 Vellore



directions.

59 VillupuramAreas upto a distance of 8 kms.from the municipal limits in all

directions.

60 Virudhachalam



directions.



97

61 Virdhunagar



21Uttar

Pradesh1 Agra


from the municipal limits or

cantonment board in all directions.

2 Aligarh



3 Allahabad



4 Amethi



5Attore (Distt.Banda)


directions.

6 BandaAreas upto a distance of 6 kms.from the municipal limits in all

directions.

7 Baraut

Areas falling within 1 km.on either side of Baraut-Delhi road andBaraut-Saharanpur road upto a

distance of 4 km. from the

municipal limits on these roads

8 Bareilly .


directions.

9 BhadohiAreas upto a distance of 5 kms.from the municipal limits in all

directions.

10 Bharwari



directions.



98

11 Bulandshahr



12 Dadri


(a) 1 km. on either side of Dadri-

Noida road upto a distance of 8km. From the municipal limits on

these roads

(b) 1 km. on either side of Dadri-

Ghaziabad road and Dadri

Bulandshar road upto a distance of 8 km. from the municipal limits on

these roads

13 Dehradun



directions.

14 Etah



15 Etawah



16 Faizabad



17Farrukhabad-cum-

Fatehgarh


directions.

18 Fatehpur



19 FirozabadAreas upto a distance of 8 kms.from the municipal limits in all

directions.



99

20 Ghaziabad



21Gopiganj Town

area



directions.

22 Ghazipur



23 Gorakhpur



24 Hardwar



25 Hamirpur Areas upto a distance of 6 kms.from the municipal limits in all

directions.

26 HandiaAreas upto a distance of 2 kms.from the municipal limits in all

directions.

27 Hapur Areas upto a distance of 4 kms.from the municipal limits in alldirections.

28 HathrasAreas upto a distance of 8 kms.from the municipal limits in all

directions.

29 Jaunpur



directions.

30 JhansiAreas upto a distance of 8 kms.from the municipal limits in all

directions.

31 Kasganj



directions.



100

32 Khurja



33 Lalitpur



directions.

34 Lucknow



35 Mohaba



36 Manipuri



37 MathuraAreas upto a distance of 8 kms.from the municipal limits in all

directions.

38Mauaima(Distt

Hamirpur)


directions.

39Maudaha (DisttHamirpur)


40 Mawana

Areas falling within 1 km. oneither side of Meerut road upto a

distance of 4 km. from municipallimits on that road.



101

41Meerut city and

Cantonment Board



42 Modinagar

Areas falling within 1 km. on

either side of each of Mdinagar-

Delhi road and Modinagar-Meerutroad upto a distance of 7 km. from

the municipal limits on these roads.

43 Moradabad



directions.

44 Muzaffarnagar



45 Noida



directions.

46 Orai (Distt Jalaun)



47

Phulpur (Distt

Allahabad)



48 Poala Pratpgarh



directions.

49Rath (DisttHamirpur)


directions.

50 Rishikesh

Areas falling within 1 km. oneither side of each of Rishikesh-

Dehradun road upto a distance of 2

km. from the municipal limits onthese roads.



102

51 Roorkee


(a) 1 km. on either side of Roorkee-Hardwar road upto a

distance of 7 km. from the

municipal limits on these roads.

(b) 1 km. on either side of Roorkee-Dehradun road upto a

distance of 7 km. from themunicipal limits on these roads.

52

Robertsganj

(Notified area)(Distt. Mirzapur)



53 Saharanpur



54 Sikandrabad

Areas falling within 1 km. oneither side of each of Sikandrabad-

Ghaziabad and Sikandrabad –

Bulandshahr road upto a distanceof 8 km. from the municipal limits

on these roads.

55 ShikohabadAreas upto a distance of 5 kms.from the municipal limits in all

directions.

56Saraon (Distt.

Allahabad)



directions.

57 Varanasi



directions.

58 Sultanpur



directions.



103

22West

Bengal1 Asansol



2 BarasatAreas falling within the mouzas of

Nabapalli and Mahdyamgram upto

a distance of 8 kms. from themunicipal limits.

3 Burdwan

Areas falling within the mouzas of (i)

Bijoram(ii)Bam(Battala)(iii)Dewan

dighi (iv) Gourdour Chatti (v)Khanpukir (vi) Nagrigam and (vii)

Raya upto a distance of 8 kms.

from the municipal limtis.

4 Barrackpore Areas falling with the mouzas of

Talinipara upto a distance of 8kms. from the municipal limits.

5 Baruipur Areas upto a distance of 8 kms.


6

Baharampore

(Distt.Murshidabad)



7 Bhatpara

Areas falling within the mouzas of

(i) Garifa (ii) Naihati (iii)

Kancharapara and (iv) Deulparaupto a distance of 8 kms. from the

municipal limits.

8 Budge Budge Areas upto a distance of 8 kms.


9. KolkataAreas upto a distance of 8 kms.from the municipal limits in all

directions.



104

10 Chakdaha


(I) Panohpots (2) Darapur (3) Silinda and (4) Chowgachia

upto a distance of 8 kms. from the

municipal limits.

11 Diamond Harbour Areas upto a distance of 8 kms.from the municipal limits in all

directions.

12 Durgapur


(1) Ondal (2)

Ukuraand(3)Siduliuptoadistance of 8 kms. from the

municipal limits.

13 Garden Reach



directions.

14 Garulia


Ichhapur upto a distance of 8 kms.

from the municipal limits.

15 Harora


(1) Bara Baher (2) Kharda Bahera

(3) Rally (4) Santragachi (5)Jagacha (6) ljnsani (7) Nibra (8)

Mahiaii (9) Dimjur (10) Andul


municipal limits.

16 Kalyani

Areas falling within the mouzas of (1) Gayeshpur (2) Birohi (3)

Mohanpur upto a distance of 8

kms. from the municipal limits.

17 Kanchrapara

Areas falling within the

mouzas of (I) Kalyani Chendmar

(2) Zaroti (3)Birpara (4) Manratipur (5)



105

Gayeshpur (6) Dogachia (7)

Kanpur (8) Raghunathpur (9)Jagdavpur (10) Baliaghate (II)

Kaliganj (12) Gokulpur upto a

distance of 8 kim. from the

municipal Limits.

18 Kalna


Nibujee including Nibujee Bazar


municipal limits.

19 Krishnagar


(1) Rhatijangala (2) Durgapur (3)

Kalirhat upto a distance of 8 kms.from the municipal limits.

20 English Bazar Areas upto a distance of 8 kim.from the municipal limits in all

directions.

21 Niamatpur



directions.

22 New BarrackporeAreas falling within the mouzas of Patulia upto a distance of 8 kms.

from the municipal limits.

23Panihati

.

Areas falling within the

mouzas of: (1) Baluria (2)

Pashim Ichapur (3)Hariharpur (4) Napara (5)

Bhatra (6) Guchuria (7)

Ganganagar (8) Udyarajpur (9) Chakraghta (10)

Cbandigarh (11) Doharia(12)

Sahara upto a distance of 8kms. from municipal limits



106

24 Ranaghat

A as falling within the mouzas of

Arrulia and Jiuli upto a distance of 8 kms.from municipal limit.

25 Shantipur


Gobindpur Ghoralia upto adistance of S kms.from municipal

limits.

26 Siliguri


(i) Dabgram (2) Binaguri (both of

Jalpaiguri Distt.) And (3)Pathargahata including

Champasari, Phulbari and Motigar

(all in Darjeeling Distt.) upto a

distance of 8 kms.from municipallimits.

27 South Dum-Duni

Areas falling within themouzas of Garulia and

Sultanpur upto a distance of

8 kins.from munidpal limits.

This notification shall have effect on and from the date of its publication in theOfficial Gazette.

Explanation:

(1) In this notification, “Municipality” shall mean any areas which is comprised

within the jurisdiction of a municipality, (whether known as a municipality,municipal corporation notifies area committee, town area committee, towncommittee or by any other name) which has population of not less than tenthousand according to the last preceding census of which the relevant figureshave been published before the first day of the previous year.

(2) The reference to municipal limits or the limits of cantonment board in theschedule to this notification is published in the official gazette.

(Notification No. 9447/F.No. 164/3/87-ITA.I)Sharat Chandra, Under Secy.



107

THE GAZETTE OF INDIA:

EXTRAORDINARY [PART II SEC.3 (II)]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 2nd March, 1994

(INCOME TAX)

S.O. No............. : In exercise of the power conferred by

the Explanation below sub-section (1) of Section 54G of the

Income Tax Act, 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 purpose of sub-section

(1) of Section 54G of the Income-tax Act, 1961 (43 of 1961).



108

SCHEDULE

Sl No. Name of the State

Name of the Municipal Corporation or

MunicipalitySituated in the State mentioned in column

1.

Maharasrhra

1. Greater Mwnbai2. Alimednagar

3. Ichallcaranji

4.Jalgaon

5. Kalyan6. Nagpur City

7. Nasfic8. Pimpri Chiinchwad

9. Pune Municipal Corporation10. Punt Cantonment Board11. Thant12. Ulhasnagar

2. The notification shall come into force on die date of its publication in theOfficial Gazette.

Sd/

(Akay Kumar)

Deputy Secretary to the Govt. of India Notification No.9489 (F.No.207/1/94-ITA.II)



109

THE GAZETTE OF INDIA:

EXTRAORDINARY [PART II SEC.3 (II)]

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 2nd March, 1996

(INCOME TAX)

S.O.No.276E: In exercise of the power conferred by the

Explanation below sub-section (I) 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, herebydeclare 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

purpose of sub-section (1) of Section MG oldie Income-tax Act,

1961(43 of 1961).



110

SCHEDULE

Sl No. Name of the

State

Name of the Municipal Corporation or

MunicipalitySituated in the State mentioned in column (2)

1. Tamil Nadu

1. Athur 2. BJmvani

3. Coimbatore

4. Conoor

5. Dharmapuri

6. Erode7. Gobichettipaiayasn8. Chennai

9. Madurai

10.Mettupalayam11 .Namalclcal

12. Potlachi

13. Salem

14. Tiruchirapalli

15. Udamalapet16. Uthagamandalam

(Ootacamund)

2. The notification shall come into force on the date of its publication in the

Official Gazette.

Sd/

(Mts.Nishi Singh)

Deputy Secretary to the Govt. of India Notification No.10056 (F.No.207/1/95-ITA.1I)

Documents

Notification 9447