**Policy Summary:**
This notification, S.O. 3075(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on September 28, 2016, designates specific districts within the State of Andhra Pradesh as "backward areas" for the purposes of the Income-tax Act, 1961. This designation is made under the authority of Section 32 and Section 32AD of the Income-tax Act, 1961 (43 of 1961). The districts included in this notification are: 1. Anantapur, 2. Chittoor, 3. Cuddapah, 4. Kurnool, 5. Srikakulam, 6. Vishakhapatnam, and 7. Vizianagaram. The notification comes into effect on the date of its publication in the Official Gazette. The notification number is 85/2016 [F.No.142/13/2015-TPL]. The Director of Tax Policy and Legislation, Pitambar Das, is listed as the contact.
Key Entities Referenced
Income-tax Act, 1961: A law regarding income tax in India, referenced as the basis for the notification.
Central Board of Direct Taxes: The department under the Ministry of Finance responsible for the notification.
Ministry of Finance: The government ministry under which the Central Board of Direct Taxes operates.
Andhra Pradesh: The Indian state to which the notification pertains, specifically identifying backward areas within it.
Anantapur, Andhra Pradesh: A district in Andhra Pradesh declared as a backward area.
Chittoor, Andhra Pradesh: A district in Andhra Pradesh declared as a backward area.
Kurnool, Andhra Pradesh: A district in Andhra Pradesh declared as a backward area.
Pitambar Das: Director, Tax Policy & Legislation; signatory of the notification.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 2357] ubZ fnYyh] cq/okj] flrEcj 28] 2016@vkf'ou 6] 1938
No. 2357] NEW DELHI, WEDNESDAY, SEPTEMBER 28, 2016/ASVINA 6, 1938
foÙk ea=kky;
(jktLo foHkkx)
(dsUnzh; izR;{k dj cksMZ)
vf/lwpuk
ubZ fnYyh] 28 flrEcj] 2016
vk;dj
dk-vk- 3075 (v) -µvk;dj vf/fu;e] 1961 (1961 dk 43) dh /kjk 32 vkSj /kjk 32 d?k ds rgr iznRr 'kfDr;ksa dk
iz;ksx djrs gq,] dsUnz ljdkj] ,rnn~~okjk] mDr vf/fu;e dh /kjk 32 dh mi/kjk (1) ds miokD; (iid) vkSj /kjk 32 d?k dh
mi/kjk (1) ds varxZr vka/zizns'k jkT; ds fuEufyf[kr ftyksa dks fiNMs+ {ks=k ds :i esa vf/lwfpr djrh gS] ;Fkk %&
1- vuariqj
2- fpRrwj
3- dqMIik
4- dquZwy
5- Jhdkdqye
6- fo[kkiV~~Vue
7- fot;kuxje
2- ;g vf/lwpuk ljdkjh jkti=k esa vius izdk'ku dh rkjh[k ls ykxw gksaxh A
[vf/lwpuk la- 85@2016@iQk-la- 142@13@2015&Vhih,y]
ihrkEcj nkl] funs'kd (dj uhfr ,oa fo/k;u)
4637 GI/2016 (1)2 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:—
1. Anantapur
2. Chittoor
3. Cuddapah
4. Kurnool
5. Srikakulam
6. Vishakhapatnam
7. Vizianagaram
2. 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.