Industrially backward states designation under section 80-IA clarifies which states and union territories qualify for tax incentives. The Schedule designates specific States and Union Territories-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-as industrially backward for purposes of the tax incentive provision under section 80-IA(2)(iv)(b). Accompanying notes record legislative insertions, substitutions and an explanatory rule for construing district references relevant to the Schedule.