INCOME TAX

Widening of tax base vide Notification Nos. S.O. 409(E), dated 10-5-2001 and S.O. 410(E), dated 10-5-2001 [See 116 Taxman 101 (St.)]

Circular : No. 10/2001, dated 19-7-2001.

Vide Notification S.O. No. 410(E), dated 10-5-2001, the One-by-six scheme has been extended to all urban areas in the country, the term urban area being defined by the 1991 Census of India. As per this notification urban areas will include Towns and Urban Agglomerations 1991 as listed in Table A-4 of the Second Part of Part II-A of Series-I of the Census of India, 1991. The said notification is general in nature and covers the entire country including the State of Jammu and Kashmir. However, since census of 1991 had not been conducted in the State of Jammu and Kashmir, there can be some doubt about the towns in that State, which are covered by the notification. On the basis of the Annexure to the above-mentioned Table A-4, which specifies the population of various towns in Jammu and Kashmir as in 1981, it is hereby clarified that the following towns and urban agglomerations of the State of Jammu and Kashmir are covered by the Notification No. S.O. 410(E), dated 10-5-2001 and the One-by-six scheme shall be applicable to these towns and urban agglo-merations.

Name of the towns/urban agglomerations
1.	Anantnag	19.	Rajauri
2.	Srinagar (UA)	20.	Kulgaon
3.	Srinagar	21.	Tral
4.	Jammu (UA)	22.	Samba
5.	Jammu	23.	Pulwama
6.	Baramula	24.	Arnia
7.	Sopore	25.	Kishtwar
8.	Kathua	26.	Cherari Sharif
9.	Udhampur	27.	Mattan
10.	Bari Brahmana	28.	Akhnoor
11.	Bandipore	29.	Handwara
12.	Punch	30.	Bhaderwah
13.	Pampore	31.	Rehambal
14.	Bijbehara	32.	Parole
15.	Ranbirsingh Pora	33.	Doda
16.	Shupiyan	34.	Pattan
17.	Ganderbal	35.	Badgami Bagh
18.	Leh

2. The floor areas applicable for these towns and urban agglomerations shall be the same as notified vide Notification No. S.O. 409(E), dated 10-5-2001.

Circular : No. 10/2001, dated 19-7-2001.