Central Government specifies the following districts as industrially backward districts

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.... September, 1997 INCOME-TAX S. O. 636 (E).-In exercise of powers conferred by section 80-IA of the Income-tax Act, 1961 (43 of 1961), the Central Government specifies the following districts as industrially backward districts under sub-clause (c) of clause (iv) of sub-section (2) of section 80-IA read with rule 11EA of the Income-tax Rules, 1962; namely :- 1. Godda Bihar 2. Gu....

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.... 28. Maharajganj Uttar Pradesh 29. Jalore Rajasthan 30. Aurangabad Bihar 31. East Champaran Bihar 32. Banda Uttar Pradesh 33. Banner Rajasthan 34. Purnia Bihar 35. Bastar Madhya Pradesh 36. Siwan Bihar 37. Vaishali Bihar 38. Basti Uttar Pradesh 39. Sarguja Madhya Pradesh 40. Charaoli U....

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....poses of section 80-IA is reorganised, either by spilt or otherwise, after the Census Report of 1991, all the areas comprised in the district as it existed in the Census Report of 1991 will qualify for the purpose of this rule. 2. This notification shall be deemed to have come into force with effect from the 1st day of October, 1994. EXPLANATORY MEMORANDUM Section 80-IA was amended by the....