Section(s) Referred: s. 80-IB(4)
Statute: INCOME TAX
Date of Issue: 4/8/1999
In exercise of powers conferred by the second proviso to sub-section (4) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby notifies the following industries in the North-Eastern Region to be the industries for the purposes of said proviso, namely :
Name of Industries in the North-Eastern Region :
1. Fruit and vegetable processing industries manufacturing or producing—
(i) Canned or bottled products;
(ii) Aeseptic packaged products;
(iii) Frozen products;
(iv) Dehydrated products;
2. Meat and poultry product industries manufacturing or producing—
(i) Meat products (buffalo, sheep, goat and pork);
(ii) Poultry production;
(iii) Egg powder plant.
3. Cereal based products industries manufacturing or producing
(i) Maize milling including starch and its derivatives;
(ii) Bread, biscuits, breakfast cereals, etc.
4. Food and beverage industries manufacturing or producing—
(ii) Non-alcoholic beverages;
(iii) Confectionery including chocolate;
(iv) Pasta products;
(v) Processed spices, etc.;
(vi) Processed pulses;
(vii) Tapioen products.
5. Milk and milk-based product industries manufacturing or producing—
(i) Milk powder;
(iv) Infant food;
(v) Weaning food;
(vi) Malted milk-food.
6. Food packaging industry.
7. Paper products industry.
8. Jute & mesta products industry.
9. Cattle/poultry/fishery feed products industry.
10. Edible oil processing/vanaspati industry.
11. Processing of essential oils and fragrances industry.
12. Processing and raising of plantation crops industries manufacturing or producing—
Tea, rubber, coffee, coconuts, etc.
13. Gas based intermediate products industry manufacturing or producing—
(i) Gas exploration and production;
(ii) Gas distribution and bottling;
(iii) Power generation
(v) Yarn raw materials;
(vi) Fertilizers ;
(viii) Formal debycle and FR resin melamme and MF resin;
(ix) Methylamine, hexamethiene tetranine, ammonium bicarbonate;
(x) Nitrite acid and ammonium nitrate;
(xi) Carbon black;
(xii) Polymer Chips;
14. Agro forestry based industry.
15. Horticulture industry.
16. Mineral based industry.
17. Floriculture industry.
18. Agro based industry.
[F. No. 142/32/99-TPL]