[1] The
Eighth Schedule
[Omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, with retrospective effect from 1-4-1984.]
[1]Prior to its
omission, the Eighth Schedule, which was originally inserted by the Direct Taxes
(Amendment) Act, 1974, w.e.f. 1-4-1974 and later on amended by the Finance Act,
1976, w.e.f.1-4-1976, stood as under:
“[See
section 80HH
List
of backward areas
Name of State or |
Backward areas |
|
(1) |
(2) |
|
Andhra Pradesh |
The districts of Anantpur Chittor, Cuddapah, Karimanagar,
Khammam, |
|
|
The districts of Cachar, Goalpara, Kamrup, Lakhimpur, Mikir Hills,
North Cachar Hills and Nowgong. |
|
|
The districts of Aurangabad, Begusarai, Bhagalpur, Bhojpur,
Darbhanga, East Champaran, Gaya, Madhubani, Monghyr, Muzzaffarpur, Nalanda,
Nawadah, Palamau, Purnea, Saharsa, Samastipur, Santhal Parganas, Saran,
Sitamarhi, Siwan, Vaishali and West Champaran. |
|
|
The districts of Amreli, Banaskantha, Bharuch, |
|
Haryana |
The districts of Bhiwani, Hissar, Jind and Mahendragarh. |
|
Himachal Pradesh |
The districts of Chamba, hamirpur, Kangra, Kinnaur, Kulu, Lahul
and Spiti, Sirmour, Solan and Una. |
|
|
The districts of Anantnag, Baramula, Doda, |
|
Karnataka |
The districts of |
|
Kerala |
The districts of Alleppey, Cannanore, Malappuram, Trichur and |
|
Madhya Pradesh |
The districts of Balaghat, Bastar, Betul, Bilaspur, Bhind,
Chhatarpur, Chindwara, Damoh, Datia, Dewas, Dhar, Guna, Hoshangabad, Jhabua,
Khargone, Mandla, Mandsaur, Morena, Narsimhapur, Panna, Raigarh, Raipur,
Raisen, Rajfarh, Rajnandgaon, Ratlam, Rewa, Sagar, Sehore, Seoni, Shajapur,
Shivpuri, Sidhi, Surguja, Tikkamgarh and Vidisha. |
|
|
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-IW, dated the 20th March, 1971,
issued under sub-section (1) of section 113 of the Maharashtra Regional and
Town Planning Act, 1966 |
|
|
(Maharashtra Act, 37 of 1966), by the Government of Maharashtra
(Urban Development, Public Health and Housing Department) as amended by
Notification No. RPB 1173-I-RPC, dated the 16th 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. |
|
|
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 Ferozepur, Gurdaspur, Hoshiarpur and Sangrur. |
|
Rajasthan |
The districts of Alwar, Banswara, Barmer, Bhilwara, Churu,
Dungarpur, Jaisalmer, Jalor, Jhalawar, Jhunjhunu, |
|
|
The whole of the State. |
|
Tamil Nadu |
The districts of Dharampuri, Kanyakumari, |
|
Tripura |
The whole of the State. |
|
Uttar Pradesh |
The districts of Almora, Azamgarh, Baharaich, Ballia, Banda,
Barabanki, Basti, Badaun, Bulandshahr, Chamoli, Deoria, Etah, Etawah,
Faizabad, Farrukhabad, Fatehpur, Garhwal, Gazipur, Gonda, Hamirpur, Hardoi,
Jalaun, Jaunpur, Jhansi, Mainpuri, Mathura, Moradabad, Pilibhit,
Pithoragarh, Pratapgarh, Rai Bareli, Rampur, Shahjahanpur, Sitapur,
Sultanpur, Tehri Garhwal, Unnao and Uttarakhand. |
|
West Bengal |
The districts of Bankura, Birbhum, Burdwan, Cooch Behar, Darjeeling,
Hooghly, Jalpaiguri, Malda, Midnapore, Murshidabad, Nadia, Purulia and West
Dinajpur. |
|
Andaman and Nicobar |
The whole of the Union territory. |
|
Islands |
|
|
Arunachal Pradesh |
The whole of the Union territory. |
|
Dadra and Nagar |
The whole of the Union territory. |
|
Haveli |
|
|
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 otherise expressly provided reference
to any district in this Schedule shall be construed—
(i) in the case of the ditricts of Aurangabad,
Begusarai, Bhojpur, Gaya, Monghyr, Nalanda and Nawadah in the State of Bihar;
the district of Ferozepur in the State of Punjab; and the district of Rampur in
the State of Uttar Pradesh, as a reference to the areas comprised in the
district concerned on the 15th day of March, 1976, being the date of
introduction of the Finance Bill, 1976, in the House of the People; and
(ii) in the
case of any other district, 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 People.”