<s>[INST] What is considered an "urban area" for the purposes of Section 54G? [/INST] ​​An "urban area" is any area within the limits of a municipal corporation or municipality that the Central Government declares as an urban area for the purposes of Section 54G​. The Central Government makes this determination based on factors such as population, concentration of industries, and the need for proper planning of the area. ​ </s>