Section 15 - Insertion of Eighth Schedule - Direct Taxes (Amendment) Act, 1974

15. Insertion of Eighth Schedule. In the Income-tax Act, after the Seventh Schedule, the following Schedule shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1974, namely: - THE EIGHTH SCHEDULE (See section 80HH) List of backward areas Name of State or Union territory (1) Backward areas (2) Andhra Pradesh The districts of Anantapur, Chittoor, Cuddapah, Karimnagar, Khammam, Kurnool, Mahbubnagar, Medak, Nalgonda, Nellore, Nizamabad, Ongole,Srikakulam and Warangal. Assam The districts of Cachar, Goalpara, Kamrup, Lakhimpur, Mikir Hills, North Cachar Hills and Nowgong. Bihar The districts of Bhagalpur, Darbhanga, East Champaran, Madhubani, Muzaffarpur, Palamau, Purnea, Saharsa, Samastipur, Santal Parganas, Saran, Sitamarhi, Siwan, Vaishali and West Champaran. Gujarat The districts of Amreli, Banas Kantha, Bharuch, Bhavnagar Junagadh, Kutch, Mahesana, Panch Mahals, Sabar Kantha and Surendranagar. Haryana The districts of Bhiwani, Hissar, Jind and Mahendragarh. Himachal Pradesh The districts of Chamba, Hamirpur, Kangra, Kinnaur, Kulu, Lahul and Spiti, Sirmur, Solan and Una. Jammu and Kashmir The districts of Anantnag, Baramula, Doda, Jammu, Kathua, Ladakh, Punch, Rajauri, Srinagar and Udhampur. Karnataka The districts of Belgaum, Bidar, Bijapur, Dharwar, Gulbarga, Hassan, Mysore, North Kanara, Raichur, South Kanara and Tumkur. Kerala The districts of Alleppey, Cannanore, Malappuram, Trichur and Trivandrum. Madhya Pradesh The districts of Balaghat, Bastar, Betul, Bilaspur, Bhind, Chhatarpur, Chhindwara, Damoh, Datia, Dewas, Dhar, Guna, Hoshangabad, Jhabua, Khargone, Mandla, Mandsaur, Morena, Narsimhapur, Panna, Raigarh, Raipur, Raisen, Rajgarh, Rajnandgaon, Ratlam, Rewa, Sagar, Sehore, Seoni, Shajapur, Shivpuri, Sidhi; Surguja, Tik-kamgarh and Vidisha. Maharashtra The districts of Aurangabad, Bhandara, Bhir, Buldhana, Chandrapur, Dhulia and Jalgaon; the district of Kolaba excluding such portion thereof as is comprised in the area designated, as the site for the proposed new town of New Bombay by notification No. RPB 1171-18124-I.W., dated the 20 th March, 1971, issued under sub-section (1) of section 113 of the Maharastra Regional and Town Planning Act, 1966 (Maharastra Act 37 of 1966) by the Government of Maharastra (Under Development, Public Health and Housing Department) as amended bynotification No. RPB 1173-IRPC, dated the 16 th August, 1973, issued by that Government; the districts of Nanded, Osmanabad, Parbhani, Ratnagiri and Yeotmal. Manipur The whole of the State. Meghalaya The districts of Garo Hills, Jaintia Hills and Khasi Hills. Nagaland The whole of the State. Orissa The districts of Balasore, Bolangir, Dhenkanal, Kalahandi, Keonjhar, Koraput, Mayurbhanj and Phulbani. Punjab The district of Bhatinda; so much of the district of Faridkot as formed part of the district of Bhatinda on the 31st day of July, 1972; the districts of Gurdaspur, Hoshiarpur and Sangrur. Rajasthan The districts of Alwar, Banswara, Barmer, Bhilwara, Churu, Dungarpur, Jaisalmer, Jalor Jhalawar, Jhunjhunu, Jodhpur, Nagaur, Sikar, Sirohi, Tonk and Udaipur. Tamil Nadu The districts of Dharmapuri, Kanyakumari, Madurai, North Arcot, Ramanathapuram, South Arcot, Thanjavur and Tiruchirapalli. Tripura The whole of the State. Uttar Pradesh The districts of Almora, Azamgarh, Baharaich, Ballia, Banda, Bara Banki, Basti, Budaun, Bulandshahr, Chamoli, Deoria, Etah, Etawah, Faizabad, Farrukhabad, Fatehpur, Garhwal, Ghazipur Gonda, Hamirpur, Hardoi, Jalaun, Jaunpur, Jhansi, Mainpuri, Mathura, Moradabad, Pilibhit, Pithoragarh, Pratapgarh, Rae Bareli, Shahjahanpur, Sitapur, Sultanpur, Tehri-Garhwal, Unnao and Uttarkashi. West Bengal The districts of Bankura, Birbhum, Burdwan, Cooch Behar, Darjeeling, Hooghly, Jalpaiguri, Malda, Midnapore, Murshidabad, Nadia, Puruli and West Dinajpur. Andaman and Nicobar Islands The whole of the Union territory. Arunachal Pradesh The whole of the Union territory. Dadra and Nagar Haveli The whole of the Union territory. Goa, Daman and Diu The whole of the Union territory. Lakshadweep The whole of the Union territory. Mizoram The whole of the Union territory. Pondicherry The whole of the Union territory. Explanation .- Save as otherwise expressly provided, reference to any district in this Schedule shall be construed as a reference to the areas comprised in that district on the 3rd day of September, 1973 being the date of introduction of the Direct Taxes (Amendment) Bill, 1973 in the House of the People. .