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<h1>Government Expands Tax Incentives for Backward Areas, Granting Retrospective Classification Power Under Section 80HH</h1> The amendment modifies section 80HH of the Income-tax Act, defining 'backward area' as an area specified by the Central Government based on developmental stage through an official gazette notification. The provision allows notifications to have retrospective effect up to April 1, 1983, enabling government flexibility in designating and classifying areas for taxation purposes.