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[Cites 0, Cited by 0] [Section 87] [Entire Act]

Union of India - Subsection

Section 87(5) in The Income Tax Act, 2025

(5)For the purposes of this section, the expression "urban area" means any area within the limits of a municipal corporation or municipality, declared to be an urban area by the Central Government for the purposes of this section, having regard to––
(a)the population;
(b)concentration of industries; and
(c)need for proper planning of the area and other relevant factors.