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Under the existing provisions of the Income Tax Act, industrial undertakings which commence production or manufacture of articles or things or operation of a cold storage plant on or after 1.10. 1994 but before 1.4.2004 in Category ‘A’ industrially backward districts are entitled to a 100% deduction of profits for a period of five years. Industrial undertakings which commence production or manufacture of articles or things or operation of a cold storage plant on or after 1.10.1994 but before 1.4.2004 in Category ‘B’ industrially backward districts are entitled for 100% deduction of profits for a period of three years. Industrial undertakings in both the categories of districts are entitled to a further deduction of 25% of profits (30% in the case of companies) for a period of five years.
The list of Category A and Category B industrially backward districts is given below:
Category A
Category B
Andhra Pradesh
Nil
Srikakulam
Mahbubnagar
Bihar
Araria
Katiyar
Madhepura
Bhagalpur
Khagaria
Gopalganj
Kishanganj
Darbhanga
Madhubani
West Champaran
Jehanabad
Saran
Saharsa
Bhojpur
Nawadah
Samastipur
Sitamarhi
Nalanda
Aurangabad
Gaya
East Champaran
Muzaffarpur
Purnia
Rohtas
Siwan
Vaishali
Jharkhand
Godda
Deoghar
Gumla
Dumka
Palamau
Sahebganj
Lohardagga
Gujarat
The Dangs
Banaskantha
Sabarkantha
Karnataka
Nil
Bidar
Kerala
Wayanad
Nil
Idukki
Madhya Pradesh
Mandla
Seoni
Panna
Tikamgarh
Chattarpur
Shivpuri
Balaghat
Jhab xua
Sidhi
Vidisha
Morena
Betul
Rajgarh
Sagar
Chattisgarh
Bastar
Raigarh
Sarguja
Rajnandgaon
Maharashtra
Gadchiroli
Beed
Orissa
Phulbani
Bolangir
Kalahandi
Mayurbhanj
Balasore
Ganjam
Rajasthan
Jalore
Dungarpur
Barmer
Dholpur
Jaisalmer
Sawai Madhopur
Churu
Tonk
Banswara
Nagaur
Jhalawar
Sikar
Uttar Pradesh
Sidharthnagar`
Hardoi
Bahraich
Lalitpur
Pratapgarh
Hamirpur
Maharajganj
Badaun
Banda
Fatehpur
Basti
Azamgarh
Etah
Barabanki
Etawah
Deorio
Ghazipur
Ballia
Jaunpur
Sitapur
Jalaun
Unnao
Faizabad
Kanpur Dehat
Mainpuri
Gonda
Farukhabad
Sultanpur
Mirzapur
Mau
Uttaranchal
Chamoli (& Rudra Prayag)
Uttarkashi
Almora (& Bageshwar)
Pithoragarh (& Champawat)
Tehri Garhwal
West Bengal
Malda
Purulia
West Dinajpur (Split into Uttar Dinajpur and Dakshin Dinajpur
Birbhum
Murshidabad
Midnapur
Cooch Behar
Bankura
Jalpaiguri
This information was given by Shri S.S. Palanimanickam, Minister of State for Finance in reply to a question raised by Shri Shripad Yesso Naik in Lok Sabha today.
BSC/BY/DN-163/05
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