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The Income-Tax Act, 1961 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. Ins. by Act 38 of 1993, s. 37 (w.e.f. 1-4-1994). Prior to inseted by Act 26 of 1974, s. 14 (w.e.f. 1-4-1974). Later on amended by Act 66 of 1976, s. 24 (w.e.f. 1-4-1976). And omitted by Act 46 of 1986, s. 30 (w.e.f. 1-4-1984).    |
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