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    <title>Section 80-IC(2)(a) of the Income-tax Act, 1961, notified Industrial Areas of Uttaranchal for Income tax exemption</title>
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    <description>The notification amends the Schedule to include specified industrial estates and areas in Uttaranchal as notified Industrial Areas eligible for income tax exemption, listing detailed localities by district and plot identifiers. The amendment takes effect on publication, except for listed estates or areas not yet designated by the State Government, for which effect is deferred until the State Government notifies or designates them.</description>
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      <description>The notification amends the Schedule to include specified industrial estates and areas in Uttaranchal as notified Industrial Areas eligible for income tax exemption, listing detailed localities by district and plot identifiers. The amendment takes effect on publication, except for listed estates or areas not yet designated by the State Government, for which effect is deferred until the State Government notifies or designates them.</description>
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