Designation of hilly areas under section 33A(8) specifies which districts qualify for the hilly-area tax classification. Declares specified districts and particular territorial exclusions to be hilly areas under sub-section (8) of section 33A of the Income-tax Act, listing named districts across West Bengal, Punjab, Himachal Pradesh, Kerala, Madras, Mysore and specified Kumaon and Garhwal districts of Uttar Pradesh; notes a later insertion by Notification 0619(E) that added further districts to the classification.
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Provisions expressly mentioned in the judgment/order text.
Designation of hilly areas under section 33A(8) specifies which districts qualify for the hilly-area tax classification.
Declares specified districts and particular territorial exclusions to be hilly areas under sub-section (8) of section 33A of the Income-tax Act, listing named districts across West Bengal, Punjab, Himachal Pradesh, Kerala, Madras, Mysore and specified Kumaon and Garhwal districts of Uttar Pradesh; notes a later insertion by Notification 0619(E) that added further districts to the classification.
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