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of <h1>Schedule 08 lists industrially backward States, UTs and districts eligible for income-tax relief under specified provision</h1> Schedule 08 lists industrially backward States, Union Territories and specific districts designated for tax-relief purposes under the Income-tax Act, identifying areas across multiple States and Territories (including full States/UTs in some cases) that qualify as backward for incentives under the relevant provision; it includes an explanatory clause fixing the reference dates for district boundaries and contains historical amendment notes specifying when certain districts or entire States/UTs were added or substituted.
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