80 ib(4)
pavani.pothugunta
(Querist) 14 June 2013
This query is : Resolved
Whether projects like extending of roads relaying on existing roads are eligible for 80IB(4)??
VARUN MAHAJAN
(Expert) 06 July 2013
Section 80-IB l Profits and gains from certain industrial
undertakings other than infrastructure
development undertakings
574. Word “State” in sub-section (4) of section 80-IB includes Union Territories specified in Eighth Schedule
1. Sub-section (4) of section 80-IB of the Income-tax Act, 1961 provides for deduction in the case of an industrial undertaking in an industrially backward State specified in the Eighth Schedule of the Income-tax Act, 1961. The Eighth Schedule lists industrially backward States and Union Territories.
2. It has come to the notice of the Board that some of the field authorities are taking a restrictive view in interpreting section 80-IB(4) and are not allowing the benefit of the said section in respect of industrial undertakings situated in Union Territories specified in the Eighth Schedule in view of the fact that the said sub-section (4) mentions the word ‘State’ only.
3. The matter has been considered by the Board and it is clarified that the word ‘State’ in sub-section (4) of section 80-IB of the Income-tax Act, 1961 includes the Union Territories specified in the Eighth Schedule of the Income-tax Act, 1961.
Circular: No. 788, dated 11-4-2000.
575. Notified industries in North-Eastern Region
In exercise of powers conferred by the second proviso to sub-section (4) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby notifies the following industries in the North-Eastern Region to be the industries for the purposes of said proviso, namely:—
Name of industries in the North-Eastern Region :
1. Fruit and Vegetable Processing industries manufacturing or producing—
(i) Canned or Bottled Products;
(ii) Aseptic packaged Products;
(iii) Frozen products;
(iv) Dehydrated products;
(v) Oleoresins.
2. Meat and Poultry Product industries manufacturing or producing—
(i) Meat Products (buffalo, sheep, goat and pork);
(ii) Poultry production;
(iii) Egg Powered Plant.
3. Cereal Based Products industries manufacturing or producing—
(i) Maize Milling including starch and its derivatives;
(ii) Bread Biscuits, Breakfast Cereals, etc.
4. Food and Beverage industries manufacturing or producing—
(i) Snacks;
(ii) Non-alcoholic beverages;
(iii) Confectionery including chocolate;
(iv) Pasta Products;
(v) Processed spices, etc.;
(vi) Processed Pulses;
(vii) Tapioca Products.
5. Milk and Milk based Product industries manufacturing or producing—
(i) Milk Powder;
(ii) Cheese;
(iii) Butter/Ghee;
(iv) Infant food;
(v) Weaning Food;
(vi) Malted Milk Food;
6. Food Packaging Industry
7. Paper Products Industry
8. Jute & Mesta Products Industry
9. Cattle/Poultry/Fishery Fee Products Industry
10. Edible Oil Processing/Vanaspati Industry
11. Processing of Essential oils and Fragrances Industry
12. Processing and Raising of Plantation Crops Industries manufacturing or producing
Tea, Rubber, Coffee, Coconuts, etc.
13. Gas based Intermediate Products Industry manufacturing or producing—
(i) Gas exploration and Production;
(ii) Gas Distribution and Bottling;
(iii) Power Generation;
(iv) Plastics;
(v) Yarn Raw Materials;
(vi) Fertilizers;
(vii) Methanol;
(viii) Formaldehyde and FR Resin Melamine and MF Resin;
(ix) Methylamine, Hexamethiene Tetranine, Ammonium Bi-Carbonate;
(x) Nitric Acid and Ammonium Nitrate;
(xi) Carbon Black;
(xii) Polymer Chips;
14. Agro forestry based industry
15. Horticulture Industry
16. Mineral based industry
17. Floriculture Industry
18. Agro based industry
Notification : No. SO 627(E), dated 4-8-1999.
576. Notified backward districts
In exercise of powers conferred by sub-section (5) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number 714(E), dated 7th October, 1997, except as respects things done or omitted to be done before such supersession, the Central Government specifies the following districts as industrially backward districts of category ‘A’ and category ‘B’ under sub-section (5) of section 80-IB, read with rule 11EA, of the Income-tax Rules, 1962, namely :—
A. Category ‘A’ industrially backward districts :
1. Godda Bihar
2. Gumla Bihar
3. Araria Bihar
4. Gadchiroli Maharashtra
5. Madhepura Bihar
6. Sidharthanagar Uttar Pradesh
7. Dumka Bihar
8. Mandla Madhya Pradesh
9. Khagaria Bihar
10. Kishanganj Bihar
11. Malda West Bengal
12. Palamau Bihar
13. Phulbani Orissa
14. Madhubani Bihar
15. Kalahandi Orissa
16. Jehanabad Bihar
17. Saharsa Bihar
18. West Dinajpur West Bengal
19. Nawadah Bihar
20. Bahraich Uttar Pradesh
21. Sitamarhi Bihar
22. Sahebganj Bihar
23. Murshidabad West Bengal
24. Cooch Behar West Bengal
25. Bankura West Bengal
26. Panna Madhya Pradesh
27. Pratapgarh Uttar Pradesh
28. Maharajganj Uttar Pradesh
29. Jalore Rajasthan
30. Aurangabad Bihar
31. East Champaran Bihar
32. Banda Uttar Pradesh
33. Barmer Rajasthan
34. Purnia Bihar
35. Bastar Madhya Pradesh
36. Siwan Bihar
37. Vaishali Bihar
38. Basti Uttar Pradesh
39. Sarguja Madhya Pradesh
40. Chamoli Uttar Pradesh
41. Jaisalmer Rajasthan
42. Lohardagga Bihar
43. Chhatarpur Madhya Pradesh
44. Uttarkashi Uttar Pradesh
45. Churu Rajasthan
46. Wayanad Kerala
47. Idukki Kerala
48. Jalpaiguri West Bengal
49. Almora Uttar Pradesh
50. Pithoragarh Uttar Pradesh
51. Tehri Garhwal Uttar Pradesh
52. The Dangs Gujarat
53. Banswara Rajasthan
B. Category ‘B’ industrially backward districts :
1. Srikakulam Andhra Pradesh
2. Mahbubnagar Andhra Pradesh
3. Katiyar Bihar
4. Bhagalpur Bihar
5. Gopalganj Bihar
6. Darbhanga Bihar
7. West Champaran Bihar
8. Saran Bihar
9. Bhojpur Bihar
10. Samastipur Bihar
11. Deoghar Bihar
12. Nalanda Bihar
13. Gaya Bihar
14. Mazaffarpur Bihar
15. Rohtas Bihar
16. Banaskantha Gujarat
17. Sabarkantha Gujarat
18. Bidar Karnataka
19. Seoni Madhya Pradesh
20. Tikamgarh Madhya Pradesh
21. Shivpuri Madhya Pradesh
22. Balaghat Madhya Pradesh
23. Jhabua Madhya Pradesh
24. Sidhi Madhya Pradesh
25. Vidisha Madhya Pradesh
26. Raigarh Madhya Pradesh
27. Morena Madhya Pradesh
28. Betul Madhya Pradesh
29. Rajgarh Madhya Pradesh
30. Rajnandgaon Madhya Pradesh
31. Sagar Madhya Pradesh
32. Beed Maharashtra
33. Bolangir Orissa
34. Mayurbhanj Orissa
35. Balasore Orissa
36. Ganjam Orissa
37. Dungarpur Rajasthan
38. Dholpur Rajasthan
39. Sawai Madhopur Rajasthan
40. Tonk Rajasthan
41. Nagaur Rajasthan
42. Jhalawar Rajasthan
43. Sikar Rajasthan
44. Hardoi Uttar Pradesh
45. Lalitpur Uttar Pradesh
46. Hamirpur Uttar Pradesh
47. Badaun Uttar Pradesh
48. Fatehpur Uttar Pradesh
49. Azamgarh Uttar Pradesh
50. Etah Uttar Pradesh
51. Barabanki Uttar Pradesh
52. Etawah Uttar Pradesh
53. Deoria Uttar Pradesh
54. Ghazipur Uttar Pradesh
55. Ballia Uttar Pradesh
56. Jaunpur Uttar Pradesh
57. Sitapur Uttar Pradesh
58. Jalaun Uttar Pradesh
59. Unnao Uttar Pradesh
60. Faizabad Uttar Pradesh
61. Kanpur Dehat Uttar Pradesh
62. Mainpuri Uttar Pradesh
63. Gonda Uttar Pradesh
64. Farukhabad Uttar Pradesh
65. Sultanpur Uttar Pradesh
66. Mirzapur Uttar Pradesh
67. Mau Uttar Pradesh
68. Purulia West Bengal
69. Birbhum West Bengal
70. Midnapore West Bengal
Explanation : For the purpose of this notification, the districts correspond to the districts mentioned in the Report of the Study Group on Identification of Backward Districts dated the 4th October, 1994 and are based on districts as they stood in the Census Report of 1991. Where a district specified as an industrially backward district for the purposes of section 80-IB is reorganised, either by split or otherwise, after the Census Report of 1991, all the areas comprised in the district as it existed in the Census Report of 1991 will qualify for the purpose of this rule.
2. This notification shall apply for the previous year relevant to the assessment year commencing on the 1st day of April, 2000 and subsequent assessment years.
Notification : No. SO 440(E), dated 15-6-1999.
577. Notified areas falling outside local limits of municipality or cantonment board
In exercise of powers conferred by clause (f) of sub-section (14) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development of such area including the extent of and scope for, urbanisation of such area and other relevant consideration specifies the areas shown in column (3) of the Schedule below and falling outside the local limits of the municipality or cantonment board, as the case may be, shown in the corresponding entry in column (2) thereof, for the purposes of the said section, namely :
Schedule
Sl. No.
Name of the municipality or cantonment board
Details of the area
(1)
(2)
(3)
1.
Mumbai, Calcutta, Delhi, Hyderabad, Chennai and New Delhi
Areas up to a distance of 15 kilo-meters in all directions from the municipal limits, or, as the case may be, cantonment limits.
2.
Ahmedabad, Bangalore, Kanpur, Lucknow, Nagpur and Pune
Areas up to a distance of 12 kilo-meters in all directions from the municipal limits, or, as the case may be, cantonment limits.
3.
Agra, Allahabad, Amritsar, Bhopal, Cochin, Coimbatore, Dhanbad, Gwalior, Indore, Jabalpur, Jaipur, Jamshedpur, Ludhiana, Madurai, Patna, Salem, Sholapur, Srinagar, Surat, Tiruchirapally, Trivandrum, Varanasi (Benaras) and Vadodara (Baroda)
Areas up to a distance of 10 kilo-meters in all directions from the municipal limits, or, as the case may be, cantonment limits.
4.
Any other municipality or cantonment board
Areas up to 8 kilometers in all directions from the municipal limits, or as the case may be, cantonment limits.
Raj Kumar Makkad
(Expert) 06 July 2013
I think your query is academic and vague in nature.
prabhakar singh
(Expert) 06 July 2013
Right is Mr.Makkad.
But what idea he would form about answer that preceded him?
Raj Kumar Makkad
(Expert) 06 July 2013
The reply preceded to me do not touch even boundaries of the chapter to which the query belongs. The vague is query and more vague is reply.
