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Development of Backward Areas Policy

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Development of Backward Areas Policy

In exercise of 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 super Session of the Notification of Government of India, Ministry of Finance, Department of Revenue (Central Board Direct Taxes) number 636(E), dated 3-9-1997] [Notification No.10404 (F.No.142/20/94-TPL (PT-III), dated 3-9-1997][except as respects things done or omitted to be done before such super Session, 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:-


1. Chamoli Uttar Pradesh
2. Uttarkashi Uttar Pradesh
3. Almora Uttar Pradesh
4. Pithoragarh Uttar Pradesh
5. Tehri Garhwal Uttar Pradesh


1. Badaun Uttar Pradesh
2. Etah Uttar Pradesh
3. Etawah Uttar Pradesh
4. Mainpuri Uttar Pradesh
5. Farukhabad Uttar Pradesh

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 reorganized, 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 form 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) 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 affect the interest of assesses.

SOURCE: Notification No. SO 714(E), dated 7-10-1997.

Note: Deduction under Sec. 80IA of the Income Tax Act has been extended upto 31.3.2002