Notification: S.O.1526
Section(s) Referred: 33A ,33A(8)
Statute: INCOME TAX
Date of Issue: 18/5/1966
In pursuance of sub-section (8) of section 33A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby declares the areas mentioned below to be hilly areas for the purposes of the said section :–
1. Darjeeling District of West Bengal, excluding Siliguri Sub-Division. 2. Kangra District, Punjab. 3. Mandi District, Himachal Pradesh. 4. Trivandrum District, Kerala. 5. Quilon District, Kerala. 6. Kottayam District of Kerala, excluding Meenachhil, Kanjirapally and Changanacherry Talukas. 7. Ernakulam District, Kerala. 8. Trichur District, Kerala. 9. Palghat District, Kerala. 10. Kozhikode District, Kerala. 11. Cannanore District, Kerala. 12. Kannya Kumari District, Madras. 13. Tirunelveli District, Madras. 14. Madurai District, Madras. 15. Coimbatore District, Madras. 16. Nilgiris District, Madras. 17. Coorg District, Mysore. 18. Hassan District, Mysore. 19. Chickmagalur District, Mysore
