TMI BlogIndustrially backward districts of Category "A" and Category "B" specified under sub-clause (c) of clause (iv) of sub-section (2) of section 80-IAX X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number 636(E), dated 3rd September, 1997, except as respects things done or omitted to be done before such supersession, the Central Government specifies the following districts as industrially backward districts of category A and category B 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 :-- A. CATEGORY A INDUSTRIALLY BACKWARD DISTRICTS 1. Godda Bihar 2. Gumla Bihar 3. Araria Bihar 4. Gadchiroli Maharashtra 5. Madhepura Bihar 6. Sidharthanagar Uttar Pradesh 7. Dumka Bihar 8. Mandla Madhya Pradesh 9. Khagaria Bihar 10. Kishanganj Bihar 11. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adesh 22. Balaghat Madhya Pradesh 23. Jhabua Madhya Pradesh 24. Sidhi Madhya Pradesh 25. Vidisha Madhya Pradesh 26. Raigarh Madhya Pradesh 27. Morena Madhya Pradesh 28. Betul Madhya Pradesh 29. Rajgarh Madhya Pradesh 30. Rajnandgaon Madhya Pradesh 31. Sagar Madhya Pradesh 32. Beed Maharashtra 33. Bolangir Orissa 34. Mayurbhanj Orissa 35. Balasore Orissa 36. Ganjam Orissa 37. Dungarpur Rajasthan 38. Dholpur Rajasthan 39. Sawai Madhopur Rajasthan 40. Tonk Rajasthan 41. Nagaur Rajasthan 42. Jhalawar Rajasthan 43. Sikar Rajasthan 44. Hardoi Uttar Pradesh 45. Lalitpur Uttar Pradesh 46. Hamirpur Uttar Pradesh 47. Badaun Uttar Pradesh 48. Fatehpur Uttar Pradesh 49. Azamgarh Uttar Pradesh 50. Etah Uttar Pradesh 51. Barabanki Uttar Pradesh 52. Etawa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p to review the said report. On the basis of the reports of both the study groups, the Central Government decided that the industrially backward districts should be classified into two categories, i.e., category A and category B . Section 80-IA was amended by the Income-tax (Amendment) Ordinance, 1997 (15 of 1997), so as to classify the industrially backward districts of category A and industrially backward districts of category B . The said Ordinance has come into force on the 16th September, 1997. Rule 11EA of the Income-tax Rules, 1962, has also been amended retrospectively with effect from 1-10-1994 so as to give effect to the amendment made in section 80-IA of the Income-tax Act by the said Ordinance. It is certified that the ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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