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of <h1>Central Government Updates Industrially Backward Districts Under Section 80-IB of Income-tax Act for Tax Incentives</h1> The Central Government, exercising its powers under section 80-IB of the Income-tax Act, 1961, has issued a notification specifying certain districts as industrially backward under categories 'A' and 'B.' This supersedes a previous notification from October 1997, except for actions already taken under it. The listed districts span across states like Bihar, Madhya Pradesh, Rajasthan, and others, based on a study group's report from 1994 and the 1991 Census. This classification applies to the assessment year starting April 1, 2000, and subsequent years, impacting tax incentives for businesses in these areas.
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