Backward area designation maps territorial eligibility for a linked tax provision, affecting entitlement under that provision. Insertion of a Schedule designates specified districts and entire States/Union territories as backward areas for the linked tax provision, takes effect ... Summary
Backward area designation maps territorial eligibility for a linked tax provision, affecting entitlement under that provision.
Insertion of a Schedule designates specified districts and entire States/Union territories as backward areas for the linked tax provision, takes effect from the 1st day of April 1974, lists territorial units by State and Union territory, excludes a notified portion of one district, and explains that references to districts mean areas as they existed on the Bill's introduction date.
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