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of <h1>Central Government Updates Tax Incentives for Industrially Backward Districts u/s 80-IA, Effective October 1994.</h1> The notification, issued by the Central Government under section 80-IA of the Income-tax Act, 1961, identifies industrially backward districts categorized into 'A' and 'B' for tax incentives. It supersedes a previous notification and is based on a study group's report from October 1994, using district data from the 1991 Census. The notification, effective from October 1, 1994, lists specific districts across various states, including Bihar, Maharashtra, Uttar Pradesh, and others. The amendment aims to promote industrial development without adversely affecting taxpayers' interests. The changes were formalized under the Income-tax (Amendment) Ordinance, 1997.
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