53[R1] 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.]

 

 [R1]Inserted by the Finance Act, 1993, w.e.f. 1-4-1994. Prior to its omission, the Eighth Schedule was 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.