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of <h1>Income Tax Exemption Expanded to New Industrial Areas in Uttaranchal Under Section 80-IC(2)(a) of Income-tax Act</h1> Notification No. 283/2006, dated October 3, 2006, issued by the Central Board of Direct Taxes, amends a prior notification to designate specific industrial areas in Uttaranchal for income tax exemption under Section 80-IC(2)(a) of the Income-tax Act, 1961. The amendments include additions to the list of industrial areas in districts such as Almora, Dehradun, Haridwar, Nainital, Pithoragarh, Pauri Garhwal, and Udham Singh Nagar. The notification becomes effective upon its publication in the Official Gazette, or when the State Government of Uttaranchal designates the areas as industrial estates or areas.
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