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Notification: S. O. 440(E)
Section(s) Referred: s. 80-IB(5)
Statute: INCOME TAX
Date of Issue: 15/6/1999
In Exercise of the powers conferred by sub-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 suppression, 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. Gonda 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. Purina 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
B. Category “B” Industrially Backward districts :
1. Srikakulam Andhara Pradesh
2. Mahbubnagar Andhara Pradesh
3. Katiyar Bihar
4. Bhagalpur Bihar
5. Gopalganj Bihar
6. Darbhanga Bihar
7. West Champaram Bihar
8. Saran Bihar
9. Bhojpur Bihar
10. Samastipur Bihar
11. Deoghar Bihar
12. Nalanda Bihar
13. Gaya Bihar
14. Muzaffarpur 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. Rajanandgaon 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 Madhapur 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. Deorai 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. Manipur Uttar Pradesh
63. Gonda Uttar Pradesh
64. Farukhabad Uttar Pradesh
65. Sultanpur Uttar Pradesh
66. Mirzapur Uttar Pradesh
67. Mau Uttar Pradesh
68. Purilia 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 October 4, 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 purpose of section 80-IB is reorganised, either by split or otherwise, after the sensus 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
[No. 10958/F. No. 142/15/99-TPL]
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