Section(s) Referred: 80IA
Statute: INCOME TAX
Date of Issue: 7/10/1997
In exercise of the powers conferred by section 80-IA of the Income-tax Act, 1961, (43 of 1961), as amended by section 3 of the Income-tax (Amendment) Ordinance, 1997 (15 of 1997), and in supersession of the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number 636(E), dated 3rd September, 1997, 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-clause (c) of clause (iv) of sub-section (2) of section 80-IA 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 Dinajpur 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:
1. Srikakulam Andhra Pradesh 2. Mahbubnagar Andhra Pradesh 3. Katiyar Bihar 4. Bhagalpur Bihar 5. Gopalganj Bihar 6. Darbhanga Bihar 7. West Champaran 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. Rajnandgaon 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 Madhopur 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. Deoral 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. Mainpuri Uttar Pradesh 63. Gonda Uttar Pradesh 64. Farukhabad Uttar Pradesh 65. Sultanpur Uttar Pradesh 66. Mirzapur Uttar Pradesh 67. Mau Uttar Pradesh 68. Purulia 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 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 purpose of section 80-IA 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 will qualify for the purpose of this rule.
2. This notification shall be deemed to have come into force with effect from the 1st day of October, 1994.
The Central Government had set up a study group to identify industrially backward districts for the purposes of section 80-IA of the Income-tax Act, 1961. The group submitted its report to the Central Government in the month of October, 1994. The Central Government constituted another study group to review the said report. On the basis of the reports of both the study groups, the Central Government decided that the industrially backward districts should be classified into two categories, i.e., category “A” and category “B”. Section 80-IA was amended by the Income-tax (Amendment) Ordinance, 1997 (15 of 1997), so as to classify the industrially backward districts of category “A” and industrially backward districts of category “B”. The said Ordinance has come into force on the 16th September, 1997. Rule 11EA of the Income-tax Rules, 1962, has also been amended retrospectively with effect from 1-10-1994 so as to give effect to the amendment made in section 80-IA of the Income-tax Act by the said Ordinance. It is certified that the retrospective operation of this amendment shall not prejudicially effect the interest of assessees.
(Sd.) Dr. Dheeraj Bhatnagar, Under Secretary to the Government of India.
[Notification No. 10441/F. No. 142/20/94-TPL(Pt. III)].