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of <h1>Industrially Backward Regions Eligible for Tax Incentives Under Income-tax Act Section 80-IA(2)(iv)(b)</h1> The Eighth Schedule of the Income-tax Act, 1961, as referenced in section 80-IA(2)(iv)(b), lists industrially backward states and union territories eligible for certain tax incentives. This list includes Arunachal Pradesh, Assam, Goa, Himachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Andaman and Nicobar Islands, Dadra and Nagar Haveli, Daman and Diu, Lakshadweep, and Pondicherry. The schedule was inserted by the Finance Act of 1993, effective from April 1, 1994, and has undergone various amendments since its initial introduction in 1974.
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