Industrial backward district classification establishes Category A and B lists, determining eligible areas for section 80-IA tax incentives. Central Government, under section 80-IA of the Income-tax Act, specifies and lists districts as industrially backward in two classes, Category A and Category B, for determining eligibility for the section's tax provisions. The notification supersedes an earlier notification, treats reorganised districts according to the Census boundaries used by the study group, and declares retrospective commencement from 1st October, 1994.