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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Industrially backward district criteria determine eligibility for tax deduction under section 80-IB based on index thresholds and special conditions.</h1> Designation rules for industrially backward districts set objective thresholds using the All India Gradation List: Category A includes districts with a Total Weighted Index Count of 250 or less, 'no industry' districts, inaccessible hill area districts with a Total Weighted Index Count of 500 or less, and districts with no railhead as on 1-4-1994 with a Total Weighted Index Count of 500 or less; district boundaries follow the 1991 Census. Category B covers districts with a Total Weighted Index Count greater than 250 and up to 500, excluding districts already notified as Category A.

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