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    <title>Insertion of the eighth schedule</title>
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    <description>Insertion of an Eighth Schedule prescribes a specific list of industrially backward States and Union Territories for the purposes of income tax incentive qualification under the cited income tax provision, enumerating the named jurisdictions and thereby defining the territorial scope of incentive eligibility.</description>
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      <description>Insertion of an Eighth Schedule prescribes a specific list of industrially backward States and Union Territories for the purposes of income tax incentive qualification under the cited income tax provision, enumerating the named jurisdictions and thereby defining the territorial scope of incentive eligibility.</description>
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