Definition of backward area allows government to notify eligible zones for tax relief and permits retrospective notifications. The amendment defines backward area as an area the Government may specify by notification in the Official Gazette having regard to its stage of development, and permits such notifications to have retrospective effect to an earliest date prescribed by the provision.
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.
Definition of backward area allows government to notify eligible zones for tax relief and permits retrospective notifications.
The amendment defines backward area as an area the Government may specify by notification in the Official Gazette having regard to its stage of development, and permits such notifications to have retrospective effect to an earliest date prescribed by the provision.
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