[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. Earlier, Eighth Schedule was inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f 1-4-1974; amended by the Finance Act, 1976, w.e.f. 1-4-1976 and was omitted by the Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, w.r.e.f. 1-4-1984.