https://www.taxtmi.com/acts?id=3709 Guidelines prescribe the criteria for notifying districts as industrially backward districts for deduction under sub-section (5) of section 80-IB. Category A covers districts with a Total Weighted Index Count of 250 or less, no-industry districts, inaccessible hill area districts with a Total Weighted Index Count of 500 or less, and districts with no railhead as on 1-4-1994 and a Total Weighted Index Count of 500 or less. Category B covers districts with a Total Weighted Index Count of more than 250 but not more than 500, but not if already notified under Category A. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 11:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3709 Guidelines prescribe the criteria for notifying districts as industrially backward districts for deduction under sub-section (5) of section 80-IB. Category A covers districts with a Total Weighted Index Count of 250 or less, no-industry districts, inaccessible hill area districts with a Total Weighted Index Count of 500 or less, and districts with no railhead as on 1-4-1994 and a Total Weighted Index Count of 500 or less. Category B covers districts with a Total Weighted Index Count of more than 250 but not more than 500, but not if already notified under Category A. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3709