Backward area designation enables eligibility for income-tax benefits; notification lists specified districts and territories with stated exclusions. Central Government notification designates specific States, Union Territories and listed districts (with stated block/taluka or urban exclusions) as backward areas for purposes of the Income-tax Act provision on tax benefits, effective from 1 April 1983, thereby defining the geographic scope of eligibility by an attached Schedule.
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.
Backward area designation enables eligibility for income-tax benefits; notification lists specified districts and territories with stated exclusions.
Central Government notification designates specific States, Union Territories and listed districts (with stated block/taluka or urban exclusions) as backward areas for purposes of the Income-tax Act provision on tax benefits, effective from 1 April 1983, thereby defining the geographic scope of eligibility by an attached Schedule.
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