Industrially backward districts of category "A" and category "B" specified u/s 80-IB - S. O. 440(E) - Income Tax

Industrially backward districts of category "A" and category "B" specified u/s 80-IB NOTIFICATION NO. S. O. 440 ( E ) DATED 15-6-1999 In Exercise of the powers conferred by sub-section 80-IB of the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) Number 714(E), dated 7th October, 1997, except as respects things done or omitted to be done before such suppression, the Central Government specifies the following districts as industrially backward districts of category "A" and category "B" under sub-section (5) of section 80-IB, read with rule 11EA, of the Income-tax Rules, 1962, namely :-- A. Category "A" industrially backward districts : 1. Gonda Bihar 7. Dumka Bihar 2. Gumla Bihar 8. Mandla Madhya Pradesh 3. Araria Bihar 9. Khagaria Bihar 4. Gadchiroli Maharashtra 10. Kishanganj Bihar 5. Madhepura Bihar 11. Malda West Bengal 6. Sidharthanagar Uttar Pradesh 12. Palamau Bihar 13. Phulbani Orissa 33. Barmer Rajasthan 14. Madhubani Bihar 34. Purnia Bihar 15. Kalahandi Orissa 35. Bastar Madhya Pradesh 16. Jehanabad Bihar 36. Siwan Bihar 17. Saharsa Bihar 37. Vaishali Bihar 18. West Binajpur West Bengal 38. Basti Uttar Pradesh 19. Nawadah Bihar 39. Sarguja Madhya Pradesh 20. Bahraich Uttar Pradesh 40. Chamoli Uttar Pradesh 21. Sitamarhi Bihar 41. Jaisalmer Rajasthan 22. Sahebganj Bihar 42. Lohardagga Bihar 23. Murshidabad West Bengal 43. Chhatarpur Madhya Pradesh 24. Cooch Behar West Bengal 44. Uttarkashi Uttar Pradesh 25. Bankura West Bengal 45. Churu Rajasthan 26. Panna Madhya Pradesh 46. Wayanad Kerala 27. Pratapgarh Uttar Pradesh 47. Idukki Kerala 28. Maharajganj Uttar Pradesh 48. Jalpaiguri West Bengal 29. Jalore Rajasthan 49. Almora Uttar Pradesh 30. Aurangabad Bihar 50. Pithoragarh Uttar Pradesh 31. East Champaran Bihar 51. Tehri Garhwal Uttar Pradesh 32. Banda Uttar Pradesh 52. The Dangs Gujarat 53. Bansalara Rajasthan B. Category "B" Industrially Backward districts : 1. Srikakulam Andhra Pradesh 28. Betul Madhya Pradesh 2. Mahbubnagar Andhra Pradesh 29. Rajgarh Madhya Pradesh 3. Katiyar Bihar 30. Rajanandgaon Madhya Pradesh 4. Bhagalpur Bihar 31. Sagar Madhya Pradesh 5. Gopalganj Bihar 32. Beed Maharashtra 6. Darbhanga Bihar 33. Bolangir Orissa 7. West Champaram Bihar 34. Mayurbhanj Orissa 8. Saran Bihar 35. Balasore Orissa 9. Bhojpur Bihar 36. Ganjam Orissa 10. Samastipur Bihar 37. Dungarpur Rajasthan 11. Deoghar Bihar 38. Dholpur Rajasthan 12. Nalanda Bihar 39. Sawai Madhapur Rajasthan 13. Gaya Bihar 40. Tonk Rajasthan 14. Muzaffarpur Bihar 41. Nagaur Rajasthan 15. Rohtas Bihar 42. Jhalawar Rajasthan 16. Banaskantha Gujarat 43. Sikar Rajasthan 17. Sabarkantha Gujarat 44. Hardoi Uttar Pradesh 18. Bidar Karnataka 45. Lalitpur Uttar Pradesh 19. Seoni Madhya Pradesh 46. Hamirpur Uttar Pradesh 20. Tikamgarh Madhya Pradesh 47. Badaun Uttar Pradesh 21. Shivpuri Madhya Pradesh 48. Fatehpur Uttar Pradesh 22. Balaghat Madhya Pradesh 49. Azamgarh Uttar Pradesh 23. Jhabua Madhya Pradesh 50. Etah Uttar Pradesh 24. Sidhi Madhya Pradesh 51. Barabanki Uttar Pradesh 25. Vidisha Madhya Pradesh 52. Etawah Uttar Pradesh 26. Raigarh Madhya Pradesh 53. Deorai Uttar Pradesh 27. Morena Madhya Pradesh 54. Ghazipur Uttar Pradesh 55, Ballia Uttar Pradesh 63. Gonda Uttar Pradesh 56. Jaunpur Uttar Pradesh 64. Farukhabad Uttar Pradesh 57. Sitapur Uttar Pradesh 65. Sultanpur Uttar Pradesh 58. Jalaun Uttar Pradesh 66. Mirzapur Uttar Pradesh 59. Unnao Uttar Pradesh 67. Mau Uttar Pradesh 60, Faizabad Uttar Pradesh 68. Purulia West Bengal 61. Kanpur Dehat Uttar Pradesh 69. Birbhum West Bengal 62. Mainpur Uttar Pradesh 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 October 4, 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-IB is reorganised, either by split or otherwise, after the sensus 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 apply for the previous year relevant to the assessment year commencing on the 1st day of April, 2000, and subsequent assessment years. [No. 10958/F. No. 142/15/99-TPL]