Backward area notification designates specified Andhra Pradesh districts as backward areas under sections 32 and 32AD, enabling tax benefits. The Central Government notifies Anantapur, Chittoor, Cuddapah, Kurnool, Srikakulam, Vishakhapatnam and Vizianagaram as backward areas under the relevant provisions of the Income tax Act; the notification is effective from the date of its publication in the Official Gazette.