Section 37 - Insertion of the eighth schedule - Finance Act, 1993

37. Insertion of the eighth schedule After the Seventh Schedule to the Income-tax Act, the following Schedule shall be inserted with effect from the 1st day of April, 1994, namely :- The Eighth Schedule [See section 80-IA(2)(iv)(b)] LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES (1) Arunachal Pradesh (2) Assam (3) Goa (4) Himachal Pradesh (5) Jammu and Kashmir (6) Manipur (7) Meghalaya (8) Mizoram (9) Nagaland (10) Sikkim (11) Tripura (12) Andaman and Nicobar Islands (13) Dadra and Nagar Haveli (14) Daman and Diu (15) Lakshadweep (16) Pondicherry.