Income-tax Act,1961
Act No : 43
Section :
[See section 80-IA(2)(iv)(b)]
1[THE EIGHTH SCHEDULE [See section 80-IA(2)(iv)(b)] LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES (1) Arunachal Pradesh (2) Assam (3) Goa (4) Himachal Pradesh (5) Jammu and Kashmir (6) Manipur (7) Meghalaya (8) Mizoram (9) Nagaland (10) Sikkim (11) Tripura (12) Andaman and Nicobar Islands (13) Dadra and Nagar Haveli (14) Daman and Diu (15) Lakshadweep (16) Pondicherry.] ------------------------------------------------------------------------ 1 Inserted by the Finance Act, 1993, w.e.f. 1-4-1994. Earlier, the following Eighth Schedule, as inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f 1-4-1974 and amended by the Finance Act, 1976, w.e.f. 1-4-1976, was omitted by the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, w.r.e.f. 1-4-1984: "Eighth Schedule (See section 80HH] List of backward areas' --------------------------------------------------------------------- Name of State or Union territory Backward areas --------------------------------------------------------------------- (1) (2) --------------------------------------------------------------------- Andhra Pradesh The districts of Anantpur,Chittoor,Cuddapah, Karimnagar,Khammam,Kurnool,Mahbubnagar, Nizamabad, Ongole,Srikakulam and Warrangal. Assam The districts of Cachar, Goalpara, Kamrup, Lakhimpur, Mikir Hills, North Cachar Hills and Nowgong. Bihar The districts of Aurangabad, Begusarai,Bhagalpur, Bhojpur, Darbhanga, East Champaran, Gaya, Madhubani Monghyr, Muzzaffarpur,Nalanda, Nawadah, Palamau; Purnea, Saharsa, Samastipur, Santhal Parganas, Saran,Sitamarhi, Siwan, Vaishali and West Champaran. Gujarat The districts of Amreli, Banaskantha, Bharuch,Bhavangar, Junagadh, Kutch, Mahasana, Panch Mahals,Sabar Kantha and Surendranagar. -> -> 1.868 Haryana The districts of Bhiwani, Hissar, Jind and Mahendragarh. Himachal Pradesh The districts of Chamba, Hamirpur, Kangra, Kinnaur, Kulu, Lahaul and Spiti, Sirmour, Solan and Una. Jammu and Kashmir The districts of Anantnag, Baramula, Doda, Jammu, Kathua, Ladakh, Punch, Rajauri, Srinagar and Udhampur. Karnataka The districts of Belgaum, Bidar, Bijapur, Dharwar, Gulbarga, Hassan, Mysore, North Kanara, Raichur. Sourth Kanara and Tumkur. Kerala The districts of Alleppey, Cannanore, Malappuram, Trichur and Trivandrum. Madhya Pradesh The districts of Balaghat, Bastar, Betul, Bilaspur, Bhind, Chhatarpur, Chindwara, Damoh, Datia, Dewas, Dhar, Guna, Hoshangabad, Jhabua, Khargone, Mandla, Mandsaur, Morena, Narshimhapur, Panna, Raigarh, Raipur, Raisen, Rajgarh, Rajnandgaon, Ratlam, Rewa, Sagar, Sehore, Seoni, Shajapur, Shivpuri, Sidhi, Surguja, Tikkamgarh and Vidisha. Maharashtra The districts of Aurangabad, Bhandara, Bihar, Buldhana, Chandrapur, Dhulia, and Jalgaon; the district of Kolaba excluding such portion thereof as is comprised in the area designated as the site for the proposed new town of New Bombay by Notification No. RPB 1171-18124-IW, dated the 20th March, 1971, issued under sub-section (1) of section 113 of the Maharashtra Regional and Town Planning Act, 1966 (Maharashtra Act 37 of 1966), by the Government of Maharashtra (Urban) Development, Public Health and Housing Department) as amended by Notification No. RPB 1173-I-RPC, dated the 16th August, 1973, issued by that Government; the districts of Nanded, Osmanabad, Parbhani, Ratnagiri and Yeotmal. Manipur The whole of the State. Meghalaya The districts of Garo Hills, Jaintia Hills and Khasi Hills. Nagaland The whole of the State. Orissa The districts of Balasore, Bolangir, Dhenkanal, Kalahandi, Keonjhar, Koraput, Mayurbhanj and Phulbani. Punjab The district of Bhatinda; so much of the district of Faridkot as formed part of the district of Bhatinda on the 31st day of July, 1972, the districts of Ferozepur, Gurdaspur, Hoshiarpur and Sangrur. Rajasthan The districts of Alwar, Banswara, Barmer, Bhilwara, Churu, Dongarpur, Jaisalmer, Jalor, Jhalawar, Jhunjhunu, Jodhpur, Nagaur, Sikar, Sirohi, Tonk and Udaipur. Sikkim The whole of the State. Tamil Nadu The districts of Dharmapuri, Kanyakumari, Madurai, North Arcot, Ramanathapuram, South Arcot, Thanjavur and Tiruchirapalli. Tripura The whole of the State. Uttar Pradesh The districts of Almora, Azamgarh, Baharaich, Ballia, Banda, Barabanki, Basti, Budaun, Bulandshar, Chamoli, Deorial Etah, Etawah, Faizabad, Farnikhabad, Fatehpur, Garhwal, Gazipur, Gonda, Hamirpur, Hardoi, Jalaun, Jaunpur,Jhansi, Mainpuri, Mathura, Moradabad, Pillibhit, Pithoragarh, Pratapgarh, Rai Bareli, Rampur, Shahjahanpur, Sitapur, Sultanpur, Tehri Garhwal, -> -> 1.869 ---------------------------------------------------------------------- -> -> Unnao and Uttarkashi. West Bengal The districts of Bankura, Birbhum, Burdwan, Cooch Behar, Darjeeling, Hooghly, Jalpaiguri, malda,Midnapore, Murshidabad, Nadia, Purulia and West Dinajpur. Andaman and Nicobar Islands The whole of the Union territory. Arunachal Pradesh The whole of theUnion territory. Dadra and Nagar Haveli The whole of the Union territory. Goa, Daman and Diu The whole of theUnion territory. Lakshadweep The whole of theUnion territory. Mizoram The whole of theUnion territory. Pondicherry The whole of theUnion territory. Explanation.-Save as otherwise expressly provided, reference to any district in this Schedule shall be construed,- (i) in the case of the districts of Aurangabad, Begusarai, Bhojpur, Gaya, Monghyr, Nalanda and Nawadah in the State of Bihar; the district of Ferozepur in the State of Punjab; and the district of Rampur in the State of Uttar Pradesh, as a reference to the areas comprised in the district concerned on the 15th day of March, 1976 being the date of introduction of the Finance Bill, 1976, in the House of the People; and (ii) in the case of any other district, as a reference to the areas comprised in that district on the 3rd day of September, 1973, being, the date of introduction of the Direct Taxes (Amendment) Bill, 1973, in the House of People." ----------------------------------------------------------------------
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