36[1] [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.]

 

 [1]Inserted by the Finance Act, 1993, w.e.f. 1-4-1994. Prior to its omission, the Eighth Schedule, which was originally inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1974, later on amended by the Finance Act, 1976, w.e.f. 1-4-1976, and omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, with retrospective effect from 1-4-1984, stood as under :

“[See section 80HH]

List of backward areas

Name of State or Union Territory

Backward areas

(1)

(2)

Andhra Pradesh

The districts of Anantpur, Chittoor, Cuddapah, Karimnager, Khammam, Kurnool, Mahbubnagar, Medak, Nalgonda, Nellor, Nizamabad, Ongole, Srikakulam and Warangal.

Assam

The districts of Cachar, Goalpara, Kamrup, Lakhimpur, Mikir Hills, North Cachar Hills and Nowgong.

Bihar

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.

Gujarat

The district of Amreli, Banaskantha, Bharuch, Bhavna­gar, Junagarh, Kutch, Mahsana, Panch Mahals, Sabarkantha and Surendranagar.

Haryana

The distrits of Bhiwani, Hissar, Jind and Mahendragarh.

Himachal Pradesh

The district of Chamba, Hamirpur, Kangra, Kinnaur, Kulu, Lahul and Spiti, Sirmour, 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, Bijapr, 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, Chindwara, 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, Tikkamgarh 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-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.

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 Ferozepur, 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.

Sikkim

The whole of the State.

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, Barabanki, Basti, Budaun, Bulandshahr, Chamoli, Deoria, Etah, Etawah, Faizabad, Farrukhabad, Fatehpur, Garhwal, Gazipur, Gonda, Hamirpur, Hordoi, Jalaun, Jaunpur, Jhansi, Main­puri, Mathura, Moradabad, Pilibhit, Pithoragarh, Pratapgarh, Rai Bareli, Rampur, 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, Purulia and West Dinajput.

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 otherwise expressly provided, reference to any district in this Schedule shall be construed,—

                (i)            in the case of the districts 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.”