Territorial definition amendment clarifies district listings and reference dates for income tax schedule applicability. The amendment substitutes new district enumerations in the Eighth Schedule for Bihar, Punjab and Uttar Pradesh and inserts Sikkim as a whole. The substituted Explanation prescribes that specified districts are to be construed by reference to their areas as at the date of introduction of the Finance Bill, while all other districts are to be construed by reference to their areas as at the date of introduction of the earlier Amendment Bill, governing territorial application of the Schedule.
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Territorial definition amendment clarifies district listings and reference dates for income tax schedule applicability.
The amendment substitutes new district enumerations in the Eighth Schedule for Bihar, Punjab and Uttar Pradesh and inserts Sikkim as a whole. The substituted Explanation prescribes that specified districts are to be construed by reference to their areas as at the date of introduction of the Finance Bill, while all other districts are to be construed by reference to their areas as at the date of introduction of the earlier Amendment Bill, governing territorial application of the Schedule.
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