Industrially backward districts designation under section 80-IB lists eligible districts and governs tax incentive eligibility. Notification designates specified districts as industrially backward in Category A and Category B for the purposes of section 80-IB, superseding an earlier notification. The list is based on district boundaries as recorded in the census used by the study group; where a listed district was reorganised after that census, the areas comprising the district as it existed in the census will continue to qualify. The notification applies from the previous year relevant to the assessment year commencing on the first day of April and subsequent assessment years.
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.
Industrially backward districts designation under section 80-IB lists eligible districts and governs tax incentive eligibility.
Notification designates specified districts as industrially backward in Category A and Category B for the purposes of section 80-IB, superseding an earlier notification. The list is based on district boundaries as recorded in the census used by the study group; where a listed district was reorganised after that census, the areas comprising the district as it existed in the census will continue to qualify. The notification applies from the previous year relevant to the assessment year commencing on the first day of April and subsequent assessment years.
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