37[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, 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 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 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, Bahraich, 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.”