- In section 2 of the Income-tax Act, with effect from the 1st day of April, 2014,-(a)in clause (1A),-(1)in sub-clause (c), in the proviso, in clause (77),-(i)in item (A), the words "according to the last preceding census of which the relevant figures have been published before the first day of the previous year" shall be omitted;(ii)for item (B), the following item shall be substituted, namely:-"(B) in any area within the distance, measured aerially,-(I)not being more than two kilometres, from the local 'limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten thousand but not exceeding one lakh; or(II)not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than one lakh but not exceeding ten lakh; or(III)not being more than eight kilometres, from the local limits of any municipality or cantonment board referred to in item (A) and which has a population of more than ten lakh.";(2)after Explanation 3, the following Explanation shall be inserted, namely:-Explanation 4. - For the purposes of clause (77) of the proviso to sub-clause (c), "population" means the population according to the last preceding census of which the relevant figures have been published before the first day of the previous year;';
