Section 11OA(5)(f) in Income Tax Rules, 1962

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(f)"specified cities" shall mean the following-

(i)Greater Mumbai urban agglomeration;

(ii)Delhi urban agglomeration;

(iii)Kolkata urban agglomeration;

(iv)Chennai urban agglomeration;

(v)Hyderabad urban agglomeration;

(vi)Bangalore urban agglomeration;

(vii)Ahmedabad urban agglomeration;

(viii)District of Faridabad;

(ix)District of Gurgaon;

(x)District of Gautam Budh Nagar;

(xi)District of Ghaziabad;

(xii)District of Gandhinagar; and

(xiii)City of Secunderabad;

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