Notification No. 165

The areas specified under section 80HH

What this is

Notification No. 165 was published on 19 December 1986. Its subject is The areas specified under section 80HH.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.80HH	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred by sub-section (2) of section 80HH of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development of different areas, hereby specifies the areas, shown in Column 3 of the Schedule hereto annexed falling in the State or Union Territories, as the case may be, shown in the corresponding entry in Column 2 thereof for the purposes of the said sub-section.

This notification shall have effect from the 1st day of April, 1983.

[No. 7056/F. No. 178/171/86-IT (AI)

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 484 — Section 80HH l Newly Established Industrial Undertakings in Backward Areas 1 May 1987
Circular No. 329 — Section 80J l Profits and Gains from Newlyestablished Undertakings 22 February 1982

← Notification No. 258 · Notification No. 912E →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.