SCHEDULE 08 - LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES - Income-tax Act, 1961

1 [ THE EIGHTH SCHEDULE [ See section 80-IA(2)( iv )( b )] LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES ( 1 ) Arunachal Pradesh ( 2 ) Assam ( 3 ) Goa ( 4 ) Himachal Pradesh ( 5 ) Jammu and Kashmir ( 6 ) Manipur ( 7 ) Meghalaya ( 8 ) Mizoram ( 9 ) Nagaland ( 10 ) Sikkim ( 11 ) Tripura ( 12 ) Andaman and Nicobar Islands ( 13 ) Dadra and Nagar Haveli ( 14 ) Daman and Diu ( 15 ) Lakshadweep ( 16 ) Pondicherry.] ------------------ Notes :- 1. Inserted by the Finance Act, 1993, w.e.f. 1-4-1994. Prior to its omission, the Eighth Schedule was inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1974, later on amended by the Finance Act, 1976, w.e.f. 1-4-1976, and omitted by the Taxation Laws (Amendment Miscellaneous Provisions) Act, 1986, with retrospective effect from 1-4-1984.