Amendment in Notification No. 273/2003 - S.O. 1269(E), dated the 4th November, 2003 - Specifies the areas in Himachal Pradesh for the purpose of Section 80IC - 89/2008 - Income Tax Act, 1961
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Section 80IC area specification amended, altering notified localities and deferring effect until state notifies industrial estates. Amendment to the Himachal Pradesh schedule for Section 80-IC substitutes revised locality code entries: in District Solan the entries are interchanged to read '140 (1 to12), 141 (1 to 284)' and in District Sirmaur the entry is corrected to '110(1 to 418)'. The notification is effective on publication in the Official Gazette, except that it will take effect for any Industrial Estates or Industrial Areas listed in the Schedule only from the date those estates or areas are notified or designated by the State Government of Himachal Pradesh.
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Provisions expressly mentioned in the judgment/order text.
Section 80IC area specification amended, altering notified localities and deferring effect until state notifies industrial estates.
Amendment to the Himachal Pradesh schedule for Section 80-IC substitutes revised locality code entries: in District Solan the entries are interchanged to read "140 (1 to12), 141 (1 to 284)" and in District Sirmaur the entry is corrected to "110(1 to 418)". The notification is effective on publication in the Official Gazette, except that it will take effect for any Industrial Estates or Industrial Areas listed in the Schedule only from the date those estates or areas are notified or designated by the State Government of Himachal Pradesh.
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