MINISTRY OF FINANCE
(Department of Revenue)
(CENIRAL BOARD OF DIRECT TAXES)
New Delhi,’ the 4th November, 2003
S.O. 1269(E).— (1) In exercise of powers conferred by sub-clause (ii) of clause (a) of snb-section(2) of section 80-IC of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby notifies the following Hudbust or Khasra numbers mentioned in column (3) of the Schedule below, in respect of the Tehsils or Sub-Tehsils of the State of Himachal Pradesh specified in the corresponding’ entry in column (4) of the said Schedule, as the Industrial Estates or Industrial areas designated in the corresponding entry in column (2) of the said Schedule, for the purposes of the said section.
(2) This notification shall come into force on the date of its publication in the Official Gazette except that in respect of the Industrial Estates or Industrial Areas, as the case may be, mentioned in the Schedule , which have not been notified or designated as such by the State Government of Himachal Pradesh, this notification shall take effect from the date on which such industrial estates or industrial areas are notified or designated by that State Government.