Whereas a draft notification was published by the Central Government 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), in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated February 13, 1991, under the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 91(E), dated February 8, 1991, for specifying certain areas for 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 February 13, 1991;
And whereas the objections and suggestions received from the public on the said draft notification have been considered by the Central Government;
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. S.O. 77(E), dated February 6, 1973, the Central Government having regard to the extent of, and scope for 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 the State 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).
| Sr No. | Name of the Sate or Union Territory | Name of the municipality or Cantonment Board falling in the State/Union Territory mentioned under column (3) | Details of areas falling outside the local limits of municipality or Cantonment Board, etc., mentioned under column (2) |
| 1. | Andhra Pradesh | 1. Adilabad | Areas up to a distance of 8 kms. from the municipal limits in all directions. |
| 2. Adoni | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 3.Anantapur | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 4.Bhimavaram | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 5. Bodhan | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 6. Bhongir | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 7.Chilakaluripet | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 8. Chirala | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 9. Chittoor | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 10. Cuddapah | Areas up to a distance of 6 kms. from the municipal limits in all directions. | ||
| 11. Eluru | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 12. Gudivada | Areas up to a distance of 5 kms. from the municipal limits in all directions. | ||
| 13. Gudur | Areas up to a distance of 2 kms. from the municipal limits in all directions. | ||
| 14. Guntakal | Areas up to a distance of 5 kms. from the municipal limits in all directions. | ||
| 15. Guntur | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 16. Hindupur | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 17. Hyderabad | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 18. Jadcheria | Areas up to a distance of 5 kms. from the municipal limits in all directions. | ||
| 19. Jagtial | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 20. Khammam | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 21. Kakinada | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 22. Kamaraddy | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 23. Karimnagar | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 24. Kurnool | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 25. Kavali | Areas up to a distance of 2 kms. from the municipal limits in all directions. | ||
| 26. Mahbubnagar | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 27. Manchariyal | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 28. Medak | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 29. Miryalaguda | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 30. Narsaraopet | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 31. Nellore | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 32. Nirmal | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 33. Nizamabad | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 34. Ongole | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 35. Palacole | Areas up to a distance of 5 kms. from the municipal limits in all directions. | ||
| 36. Proddatur | Areas up to a distance of 3 kms. from the municipal limits in all directions. | ||
| 37. Rajahmundry | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 38. Ramachandra-puram | Areas up to a distance of 5 kms. from the municipal limits in all directions. | ||
| 39. Sangareddy | Areas up to a distance of 5 kms. from the municipal limits in all directions. | ||
| 40. Secunderabad | Areas up to a distance of 8 kms. from the municipal limits in all directions. | ||
| 41. Siddipet | Areas falling within_ |
(i) 1 km. in either side of Karimnagar road up to a distance of 4 kms. from the municipal limits on that road.
(i) Kala Kisma, Amaghats, Sogradih, Sabalpur, Osaidih, Kaglo, Damodarpur, Bhongra, Bhelatand, Nyyadih and Jealgora;
(ii) Bistakola, Dhobatand, Patratuli, Bhagatdih of P. S. Jharia, Katras and Chirkunda and part of village Dansar falling outside the municipal limits;
(ii) Mustafabad, Chandauti, Katari Naili, Dubhai, Paharpur.
(iii) Kandi Nawadah, Chiraitand, Kandi, Bitho, Rasalpur.
(a) Baghara located on the South-East of the outer limit of Jugsalai notified areas.
(b) Area known as Khas Mohal Area extending up to village Kharandih 900 metres on both sides of the road known as Ranchi Chaibass Road.
(c) Areas comprising of Tola Parsudih situated on the southern side of the outer limit of Jamshedpur notified areas.
(d) Areas comprising of village Mango and up to 900 metres in village Pardih on the eastern side of the road which connects Jamshedpur town with National Highway beyond the limit of Jamshedpur notified area.
(a) Kanti Block-Bairiya, Paharpur,Narsanda, Damodarpur, Koluna,Paigamberpur, Tarma;
(b) Kurhani Block-Patahi, Kharona,Sumaira Ladaura, Kaphain, Modhopur, Turki, Maniari, Kazi, Ind,Markan, Silaut;(c) Mushahari Block-Patahi, Bhagwanpur, Khabra, Shairpur, Kanhauli, Rahua.
East: Areas up to river Punpun; West: The areas up to Kaspa Maner;
South: Areas up to Railway Station Parsa Bazar;
(1) Areas comprised in ward numbers 2, 3 and 7 to 11 of Chettivilakom panchayath.
(2) Areas comprised in ward numbers 1, 2, 4, 7 and 11 of Vattiyoorkavu panchayath.
(3) Areas comprised in ward numbers 3 and 4 of Sreekaryam panchayath.
(4) Areas comprised in ward numbers 6 and 9 of Attipra panchayath.
(5) Areas comprised in ward numbers 5, 6 and 7 of Ulloor panchayath.
(a) 2 kms. on either side of Burhanpur-Khandwa Road up to a distance of 3 kms. from the municipal limits on that road.
(a) 1 km. on the west side of the Khandwa-Burhanpur Road up to a distance of 3 kms. from the municipal limits on that road;
(a) � km. on either side of Bistan Khargone Road up to a distance of 2 kms. from the municipal limits on that road.
(b) 1 km. on either side of the Khargone-Sanavad Road up to a distance of 1 km. from the municipal limits on that road.
(a) 1 km. on either side of Korba Bilaspur Road up to a distance of 8 kms. from the municipal limits on that road.
(a) 1 km. on either side of Mhow Manpur Road up to a distance of 3 kms. from the cantonment limits on that road.
(a) 1 km. distance from the municipal limits towards Sailana Road.
(b) 1 km. distance from the municipal limits towards Jaora Road.
(c) 2 kms. distance from the municipal limits towards Mhow Road.
(a) 1 km. on either side of Ujjain-Dewas Road up to a distance of 8 kms. from the municipal limits on that road.
(b) 1 km. on either side of Ujjain-Indore Road up to a distance of 8 kms. from the municipal limits on that road.
(c) 1 km. on either side of Ujjain-Maxi Road up to a distance of 8 kms. from the municipal limits on that road.
(i) 1 km. on either side of Barnala-Sangrur Road up to a distance of 6 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Barnala-Rajkot Road up to a distance of 2 kms. from the municipal limits on that road;
(iii) 1 km. on either side of Barnala-Handiaya Road up to a distance of 4 kms. from the municipal limits on that road;
(iv) 1 km. on either side of Barnala-Sajakhana Road up to a distance of 4 kms. from the municipal limits on that road;
(i) 1 km. on either side of Bassi Pathana-Morinda Road up to a distance of 4 kms. from the municipal limits on that road.
(ii) 1 km. on either side of Bassi Pathana-Fatehgarh Sahib Road up to a distance of 2 kms. from the municipal limits on that road.
(i) 1 km. on either side of Gobindgarh-Sirhind Road up to a distance of 3 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Gobindgarh-Amloh Road up to a distance of 4 kms. from the municipal limits on that road;
(Distt. Ludhiana) (i) 1 km. on either side of Jagraon-Moga or Ferozepur Road and up to a distance of 2 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Jagraon-Ludhiana Road up to a distance of 4 kms. from the municipal limits on the road;
(iii) 1 km. on either side of Jagraon-Rajkot Road up to a distance of 2 kms. from the municipal limits on that road;
(iv) 1 km. on either side of Jagraon-Sidhwan Road up to a distance of 2 kms. from the municipal limits on that road;
(Distt. Ludhiana) (i) 2 kms. on either side of the Khanna-Ambala Road up to a distance of 6kms. from the municipal limits on that road;
(i) 1 km. on either side of the Kharar-Kurali Road up to a distance of 8 kms. from the municipal limits on that road;
(i) 1 km. on either side of the Kurali-Ropar Road up to a distance of 6 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Kurali-Kharar Road up to a distance of 6 kms. from the municipal limits on that road;
(i) 1 km. on either side of Maler-kotla-Ludhiana Road up to a distance of 7 kms. from the municipal limits on that road;
(i) 1 km. on either side of Rajpura-Sirhind Road up to a distance of 3 kms. from the municipal limits on that road;
(ii) 1 km. on either side of Rajpura-Banur Road up to a distance of 8 kms. from the municipal limits on that road;
(iii) 1 km. on either side of Rajpura-Ambala Road up to a distance of 4 kms. from the municipal limits on that road;
(iv) 1 km. on either side of Rajpura-Ghanour Road up to a distance of 4 kms. from the municipal limits on that road;
(a) 1 km. on either side of Roorkee-Hardwar Road up to a distance of 8 kms. from the municipal limits in all directions;
2. This notification shall have effect on and from the date of its publication in the Official Gazette.
Explanation 1. -(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, notified areas committee, town areas committee, town committee or by any other name) which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year.
(2) The reference to municipal limits or the limit of Cantonment Board in the schedule to this notification is to the limits as existing on the date on which the limits as existing on the date on which the notification is published in the Official Gazette.