SECTION 80-IC (2)(A) OF THE INCOME-TAX ACT 1961 – DEDUCTION – SPECIAL PROVISION IN RESPECT OF CERTAIN UNDERTAKINGS OR ENTERPRISES IN CERTAIN SPECIAL CATEGORY STATES – NOTIFIED INDUSTRIAL AREAS – AMENDMENTS IN NOTIFICATION NO. S.O. 1269(E), DATED 4-11-2003
Notification No. 89/2008/F. NO. 142/24/2003-TPL [NOTIFICATION NO. S.O. 2115(E)], Dated 27-8-2008
In exercise of the powers conferred by sub-clause (ii ) of clause (a) of sub-section (2) of section 80-IC of the Income-tax Act (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), published in the Gazette of India vide number S.0. 1269(E), dated the 4th November, 2003, namely:—
In the said notification, in the Schedule, under the heading “STATE OF HIMACHAL PRADESH”, —
(a) in sub-heading “(9) DISTRICT SOLAN”, in the Table against S. No. 9, in column (3), for the entries ” 140 (1 to 284), 141(1 to 12)”, the entries “140(1 to 12), 141 (1 to 284)” shall respectively be substituted; and
(b) in sub-heading “(11) DISTRICT SIRMAUR”, in the Table against S. No. 5, in column (3), for the entry “110 (1 to 41)”, the entry ” 110 (1 to 418)” shall be substituted.
(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.