SUBSCRIBE(free)-Daily Updates (Click Verification Link Received in Your Email)

Rule 11EA of Income Tax Rules 1962: Industrially Backward Districts - Section 80-IB (5)

Rule 11EA - Guidelines for specifying industrially backward districts for the purpose of deduction under sub-section (5) of section 80-IB
(Chapter: II Part E. - Deductions to be made in computing total income)

(1) In specifying a district for notification as an industrially backward district of Category 'A' under sub-section (5) of section 80-IB, the Central Government shall satisfy itself that,—

(a) the district has a "Total Weighted Index Count" of 250 or less in the "All India Gradation List" appended in Appendix III of these rules; or
(b) the district is a "no industry" district as indicated in the "All India Gradation List" mentioned in clause (a); or
(c) the district is an inaccessible hill area district as indicated in the Eighth Plan Document and has a "Total Weighted Index Count" of 500 or less in the "All India Gradation List" mentioned in clause (a); or
(d) the district has no railhead as on 1-4-1994 and has a "Total Weighted Index Count" of 500 or less in the "All India Gradation List" mentioned in clause (a).
Explanation : A district notified under these rules, shall be based on the districts as they stood in the Census Report of 1991. Where a district notified under these rules, is reorganised, either by split or otherwise, after the Census Report of 1991 all the areas comprised in the district as it existed in the Census Report of 1991 will qualify for the purpose of these rules.

(2) In specifying a district for notification as an industrially backward district of category 'B' under sub-section (5) of section 80-IB, the Central Government shall satisfy itself that,—
(a) the district has a "Total Weighted Index Count" of more than 250 but less than or equal to 500 in the "All India Gradation List" as indicated in the "All India Gradation List" mentioned in clause (a) of sub-rule (1) :
Provided that no district shall be notified under this sub-rule if such district has been notified under sub-rule (1).



Extra Notes for Readers:

- Rule 11EA was introduced by the Income Tax (9th Amendment) Rules, 1997, w.r.e.f. 1-10-1994



Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
Submit/See Comments With: or

No comments:

Post a Comment