Word State in sub-section (4) of section 80-IB includes Union Territories specified in Eighth Schedule

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..... Schedule Circular: No. 788, dated 11-4-2000 . 1. Sub-section (4) of section 80-IB of the Income-tax Act, 1961 provides for deduction in the case of an industrial undertaking in an industrially backward State specified in the Eighth Schedule of the Income-tax Act, 1961. The Eighth Schedule lists industrially backward States and UnionTerritories. 2. It has come to the notice of the .....

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