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    <title>Declares the areas mentioned below to be hilly areas u/s 33A(8)</title>
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    <description>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.</description>
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      <description>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.</description>
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