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of <h1>Government Updates List of Industrially Backward Districts for Tax Incentives Under Section 80-IB of Income-tax Act</h1> The Central Government, under the powers conferred by sub-section (5) of section 80-IB of the Income-tax Act, 1961, supersedes Notification No. 714(E) dated 7th October 1997. It specifies certain districts as industrially backward in categories 'A' and 'B' for tax purposes. The notification lists districts across various states such as Bihar, Uttar Pradesh, West Bengal, and others, based on the 1991 Census Report. This classification is intended for the assessment year starting April 1, 2000, and subsequent years. The notification aims to provide tax incentives to promote industrial development in these identified backward regions.
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