Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Industrially backward district guidelines set graded notification criteria for tax deduction eligibility and prevent overlapping category notifications. Guidelines prescribe the criteria for notifying districts as industrially backward districts for deduction under sub-section (5) of section 80-IB. Category A covers 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 and a Total Weighted Index Count of 500 or less. Category B covers districts with a Total Weighted Index Count of more than 250 but not more than 500, but not if already notified under Category A.
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Industrially backward district guidelines set graded notification criteria for tax deduction eligibility and prevent overlapping category notifications.
Guidelines prescribe the criteria for notifying districts as industrially backward districts for deduction under sub-section (5) of section 80-IB. Category A covers 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 and a Total Weighted Index Count of 500 or less. Category B covers districts with a Total Weighted Index Count of more than 250 but not more than 500, but not if already notified under Category A.
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