Notification No. 11022

Following industries in the North-Eastern Region to be the industries notified under section 80

What this is

Notification No. 11022 was published on 4 August 1999. Its subject is Following industries in the North-Eastern Region to be the industries notified under section 80.

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.80	s.121, s.138, s.139, s.140, s.141, s.142, s.143

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 powers conferred by the second proviso to sub-section (4) of section 80-IB of the Income-tax Act, 1961 (43 of 1961), the Central Government, hereby notifies the following industries in the North-Eastern Region to be the industries for the purposes of said proviso, namely :

Name of Industries in the North-Eastern Region :

1. Fruit and vegetable processing industries manufacturing or producing---

(i) Canned or bottled products;

(ii) Aeseptic packaged products;

(iii) Frozen products;

(iv) Dehydrated products;

(v) Oleoresins.

2. Meat and poultry product industries manufacturing or producing---

(i) Meat products (buffalo, sheep, goat and pork);

(ii) Poultry production;

(iii) Egg powder plant.

3. Cereal based products industries manufacturing or producing

(i) Maize milling including starch and its derivatives;

(ii) Bread, biscuits, breakfast cereals, etc.

4. Food and beverage industries manufacturing or producing---

(i) Snacks;

(ii) Non-alcoholic beverages;

(iii) Confectionery including chocolate;

(iv) Pasta products;

(v) Processed spices, etc.;

(vi) Processed pulses;

(vii) Tapioen products.

5. Milk and milk-based product industries manufacturing or producing---

(i) Milk powder;

(ii) Cheese;

(iii) Butter/Ghee;

(iv) Infant food;

(v) Weaning food;

(vi) Malted milk-food.

6. Food packaging industry.

7. Paper products industry.

8. Jute & mesta products industry.

9. Cattle/poultry/fishery feed products industry.

10. Edible oil processing/vanaspati industry.

11. Processing of essential oils and fragrances industry.

12. Processing and raising of plantation crops industries manufacturing or producing---

Tea, rubber, coffee, coconuts, etc.

13. Gas based intermediate products industry manufacturing or producing---

(i) Gas exploration and production;

(ii) Gas distribution and bottling;

(iii) Power generation

(iv) Plastics;

(v) Yarn raw materials;

(vi) Fertilizers ;

(vii) Methanol,

(viii) Formal debycle and FR resin melamme and MF resin;

(ix) Methylamine, hexamethiene tetranine, ammonium bicarbonate;

(x) Nitrite acid and ammonium nitrate;

(xi) Carbon black;

(xii) Polymer Chips;

14. Agro forestry based industry.

15. Horticulture industry.

16. Mineral based industry.

17. Floriculture industry.

18. Agro based industry.

[F. No. 142/32/99-TPL]

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.

Notification No. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E) — Ministry of Finance 30 May 2025
Notification No. 50/2025 [F. No. 370142/14/2025-TPL] / GSR 352(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 29 May 2025
Notification No. 51/2025 [F. No. 370142/17/2025-TPL] / GSR 353(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 29 May 2025
Circular No. 13/2023 — Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of incom 26 July 2023
Notification No. 72/2020 [F. No.178/111/2009-ITA-1]/ SO 3035(E) — Ministry of Finance 8 September 2020
Notification No. 29/2019/ F.No. 178/8/2015-ITA-I]/SO 1465(E) — Ministry of Finance 28 March 2019

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.