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Notification: 10958
Section(s) Referred: s. 80-IB(5)
Statute: INCOME TAX
Date of Issue: 15/6/1999
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, [published at (1997) 142 CTR (St) 65], 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 Binajpur 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
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 win 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
[F. No. 142/15/99-TPL]
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