Central Government specifies the following districts as industrially backward districts - S. O. 636(E) - Income Tax

Superseded vide NOTIFICATION NO. S.O.714(E) DATED 7-10-1997 MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION New Delhi, the 3rd September, 1997 INCOME-TAX S. O. 636 (E).- In exercise of powers conferred by section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies the following districts as industrially backward districts 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 :- 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. Banner Rajasthan 34. Purnia Bihar 35. Bastar Madhya Pradesh 36. Siwan Bihar 37. Vaishali Bihar 38. Basti Uttar Pradesh 39. Sarguja Madhya Pradesh 40. Charaoli 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 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 purposes of section 80-IA is reorganised, either by spilt 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. EXPLANATORY MEMORANDUM Section 80-IA was amended by the Finance Act, 1994 so as to provide incentive to new industrial undertakings set in industrially backward districts. A committee was constituted to identify backward districts. Committee gave its report In October, 1994, which was reviewed by another Committee and submitted its report in 1996. The Government have now taken a decision to notify the industrially backward districts w.e.f. 1-10-1994. The restrospective operation of this notification will not adversely affect any person. [F. No. 142/20/94/TPL(PT.lII)/No.-10404] JAI RAJ KAJLA, Under Secy.