14[THE EIGHTH SCHEDULE

[R1]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, Karimnagar, 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 districts of Amreli, Banaskantha, Bharuch, Bhavnagar, Junagadh, Kutch, Mehsana, 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, Lahaul 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, 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, 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 exclud-ing 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 Maha-rashtra 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 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, 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 Uttarkashi.
West Bengal	The districts of Bankura, Birbhum, Burdwan, Cooch Behar, Darjeeling, Hooghly, Jalpaiguri, Malda, Midnapore, Murshidabad, Nadia, Purulia and West Dinajpur.
Andaman and	The whole of the Union territory.
Nicobar 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.”