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The Central Government notifies specific districts in the State of Andhra Pradesh as backward areas for the purpose of tax incentives under section 32 and section 32AD of the Income-tax Act, 1961. The notification applies to taxpayers establishing eligible operations in the designated districts. The notification comes into force on the date of its publication in the Official Gazette.
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION
New Delhi, the 28 th September, 2016 INCOME-TAX
S.O. 3075 (E).— In exercise of the powers conferred by section 32 and section 32AD of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following districts of the State of Andhra Pradesh as backward areas under the first proviso to clause (iia) of sub-section (1) of section 32 and sub-section (1) of section 32AD of the said Act, namely:—
Anantapur
Chittoor
Cuddapah
Kurnool
Srikakulam
Vishakhapatnam
Vizianagaram
This notification shall come into force on the date of its publication in the Official Gazette.
[Notification No. 85 /2016/F.No.142/13/2015-TPL]
PITAMBAR DAS, Director (Tax Policy & Legislation)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
HARINDRA KUMAR Digitally signed by HARINDRA KUMAR Date: 2016.09.29 16:44:14 +05'30'
