S.O. 440(E)

A notification under section 80 of the Income-tax Act, 1961

What this is

S.O. 440(E) was published on 15 June 1999. Its subject is A notification under section 80 of the Income-tax Act, 1961.

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 the powers conferred by sub-section 80-IB of the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India, in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) Number 714(E), dated 7th October, 1997, except as respects things done or omitted to be done before such suppression, the Central Government specifies the following districts as industrially backward districts of category "A" and category "B" under sub-section (5) of section 80-IB, read with rule 11EA, of the Income-tax Rules, 1962, namely :--

A. Category "A" industrially backward districts :

1. Gonda Bihar

2. Gumla Bihar

3. Araria Bihar

4. Gadchiroli Maharashtra

5. Madhepura Bihar

6. Sidharthanagar Uttar Pradesh

7. Dumka Bihar

8. Mandla Madhya Pradesh

9. Khagaria Bihar

10. Kishanganj Bihar

11. Malda West Bengal

12. Palamau Bihar

13. Phulbani Orissa

14. Madhubani Bihar

15. Kalahandi Orissa

16. Jehanabad Bihar

17. Saharsa Bihar

18. West Binajpur West Bengal

19. Nawadah Bihar

20. Bahraich Uttar Pradesh

21. Sitamarhi Bihar

22. Sahebganj Bihar

23. Murshidabad West Bengal

24. Cooch Behar West Bengal

25. Bankura West Bengal

26. Panna Madhya Pradesh

27. Pratapgarh Uttar Pradesh

28. Maharajganj Uttar Pradesh

29. Jalore Rajasthan

30. Aurangabad Bihar

31. East Champaran Bihar

32. Banda Uttar Pradesh

33. Barmer Rajasthan

34. Purina Bihar

35. Bastar Madhya Pradesh

36. Siwan Bihar

37. Vaishali Bihar

38. Basti Uttar Pradesh

39. Sarguja Madhya Pradesh

40. Chamoli Uttar Pradesh

41. Jaisalmer Rajasthan

42. Lohardagga Bihar

43. Chhatarpur Madhya pradesh

44. Uttarkashi Uttar Pradesh

45. Churu Rajasthan

46. Wayanad Kerala

47. Idukki Kerala

48. Jalpaiguri West Bengal

49. Almora Uttar Pradesh

50. Pithoragarh Uttar Pradesh

51. Tehri Garhwal Uttar Pradesh

52. The Dangs Gujarat

B. Category "B" Industrially Backward districts :

1. Srikakulam Andhara Pradesh

2. Mahbubnagar Andhara Pradesh

3. Katiyar Bihar

4. Bhagalpur Bihar

5. Gopalganj Bihar

6. Darbhanga Bihar

7. West Champaram Bihar

8. Saran Bihar

9. Bhojpur Bihar

10. Samastipur Bihar

11. Deoghar Bihar

12. Nalanda Bihar

13. Gaya Bihar

14. Muzaffarpur Bihar

15. Rohtas Bihar

16. Banaskantha Gujarat

17. Sabarkantha Gujarat

18. Bidar Karnataka

19. Seoni Madhya Pradesh

20. Tikamgarh Madhya Pradesh

21. Shivpuri Madhya Pradesh

22. Balaghat Madhya Pradesh

23. Jhabua Madhya Pradesh

24. Sidhi Madhya Pradesh

25. Vidisha Madhya Pradesh

26. Raigarh Madhya Pradesh

27. Morena Madhya Pradesh

28. Betul Madhya Pradesh

29. Rajgarh Madhya Pradesh

30. Rajanandgaon Madhya Pradesh

31. Sagar Madhya Pradesh

32. Beed Maharashtra

33. Bolangir Orissa

34. Mayurbhanj Orissa

35. Balasore Orissa

36. Ganjam Orissa

37. Dungarpur Rajasthan

38. Dholpur Rajasthan

39. Sawai Madhapur Rajasthan

40. Tonk Rajasthan

41. Nagaur Rajasthan

42. Jhalawar Rajasthan

43. Sikar Rajasthan

44. Hardoi Uttar Pradesh

45. Lalitpur Uttar Pradesh

46. Hamirpur Uttar Pradesh

47. Badaun Uttar Pradesh

48. Fatehpur Uttar Pradesh

49. Azamgarh Uttar Pradesh

50. Etah Uttar Pradesh

51. Barabanki Uttar Pradesh

52. Etawah Uttar Pradesh

53. Deorai Uttar Pradesh

54. Ghazipur Uttar Pradesh

55. Ballia Uttar Pradesh

56. Jaunpur Uttar Pradesh

57. Sitapur Uttar Pradesh

58. Jalaun Uttar Pradesh

59. Unnao Uttar Pradesh

60. Faizabad Uttar Pradesh

61. Kanpur Dehat Uttar Pradesh

62. Manipur Uttar Pradesh

63. Gonda Uttar Pradesh

64. Farukhabad Uttar Pradesh

65. Sultanpur Uttar Pradesh

66. Mirzapur Uttar Pradesh

67. Mau Uttar Pradesh

68. Purilia West Bengal

69. Birbhum West Bengal

70. Midnapore West Bengal

Explanation.-- For the Purpose of this notification, the districts correspond to the districts mentioned in the report of the study group on identification of backward districts dated October 4, 1994, and are based on districts as they stood in the Census Report of 1991. Where a district specified as an industrially backward district for the purpose of section 80-IB is reorganised, either by split or otherwise, after the sensus 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 this rule.

2. This notification shall apply for the previous year relevant to the assessment year commencing on the 1st day of April, 2000, and subsequent assessment years.

[No. 10958/F. No. 142/15/99-TPL]

What it names

Rules it names. Rule 11EA of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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

← Notification No. 10957 · S.O. 439(E) →

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.