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<h1>Rule 11EA defines criteria for classifying districts as industrially backward for tax deductions under section 80-IB.</h1> The guidelines under Rule 11EA of the Income Tax Rules, 1962, outline the criteria for classifying districts as industrially backward for tax deduction purposes under section 80-IB. A district can be categorized as Category A if it has a 'Total Weighted Index Count' of 250 or less, is a 'no industry' district, is an inaccessible hill area with an index of 500 or less, or lacks a railhead as of April 1, 1994, with an index of 500 or less. Category B districts have an index count between 251 and 500. The classification is based on 1991 Census data.