1[THE EIGHTH SCHEDULE
[See section 80HH]
List of backward areas
| Name of State or Union territory | Backward areas |
| (1) | (2) |
| Andhra Pradesh | The districts of Anantapur, Chittoor, Cuddapah, Karimnagar, Khammam, Kurnool, Mahbubnagar, Medak, Nalgonda, Nellore, Nizamabad, Ongole, Srikakulam and Warangal. |
| Assam | The districts of Cachar, Goalpara, Kamrup, Lakhimpur, Mikir Hills, North Cachar Hills and Nowgong. |
| Bihar | 2[The districts of Aurangabad, Begusarai, Bhagalpur, Bhojpur, Darbhanga, East Champaran, Gaya, Madhubani, Monghyr, Muzaffarpur, Nalanda, Nawadah, Palamau, Purnea, Saharsa, Samastipur, Santal Parganas, Saran, Sitamarhi, Siwan, Vaishali and West Champaran.] |
| Gujarat | The districts of Amreli, Banas Kantha, Bharuch, Bhavnagar, Junagadh, Kutch, Mahesana, Panch Mahals, Sabar Kantha and Surrendranagar. |
| Haryana | The districts of Bhiwani, Hissar, Jind and Mahendragarh. |
| Himachal Pradesh | The districts of Chamba, Hamirpur, Kangra, Kinnaur, Kulu, Lahul and Spiti, Sirmur, Solan and Una. |
| Jammu and Kashmir | The districts of Anantnag, Baramula, Doda, Jammu, Kathua, Ladakh, Punch, Rajauri, Srinagar and Udhampur. |
| Karnataka | The districts of Belgaum, Bidar, Bijapur, Dharwar, Gulbarga, Hassan, Mysore, North Kanara, Raichur, South Kanara and Tumkur. |
| Kerala | The districts of Alleppey, Cannanore, Malappuram, Trichur and Trivandrum. |
| Madhya Pradesh | The districts of Balaghat, Bastar, Betul, Bilaspur. Bhind, Chhatarpur, Chhindwara, Damoh, Datia, Dewas, Dhar, Guna, Hoshangabad, Jhabua, Khargone, Mandla, Mandsaur, Morena, Narsimhapur, Panna, Raigarh, Raipur, Raisen, Rajgarh, Rajnandgaon, Ratlam, Rewa, Sagar, Sehore, Seoni, Shajapur, Shivpuri, Sidhi, Surguja, Tikkamgarh and Vidisha. |
| Maharashtra | The districts of Aurangabad, Bhandara, Bhir, Buldhana, Chandrapur, Dhulia and Jalgaon ; the district of Kolaba excluding such portion thereof as is comprised in the area designated as the site for the proposed new town of New Bombay by notification No. RPB 1171-18124 I.W., dated the 20th March, 1971, issued under sub-section (1) of section 113 of the Maharashtra Regional and Town Planning Act, 1966 (Maharashtra Act 37 of 1966), by the Government of Maharashtra (Urban Development, Public Health and Housing Department) as amended by Notification No. RPB I I73-1-RPC, dated the 16th August, 1973, issued by that Government ; the districts of Nanded, Osmanabad, Parbhani, Ratnagiri and Yeotmal. |
| Manipur | The whole of the State. |
| Meghalaya | The districts of Garo Hills, Jaintia Hills and Khasi Hills. |
| Nagaland | The whole of the State. |
| Orissa | The districts of Balasore, Bolangir, Dhenkanal, Kalahandi, Keonjhar, Koraput, Mayurbhanj and Phulbani. |
| Punjab | 1[The district of Bhatinda ; so much of the district of Faridkot as formed part of the district of Bhatinda on the 31st day of July, 1972 ; the districts of Ferozepur, Gurdaspur, Hoshiarpur, and Sangrur.] |
| Rajasthan | The districts of Alwar, Banswara, Barmer, Bhilwara, Churu, Dungarpur, Jaisalmer, Jalor, Jhalwar, Jhunjhunu, Jodhpur, Nagaur, Sikar, Sirohi, Tonk and Udaipur. |
| 2[Sikkim | The whole of the State.] |
| Tamil Nadu | The districts of Dharmapuri kanyakumari, Madurai, North Arcot, Ramanathapuram, South Arcot, Thanjavur and Tiruchirapalli. |
| Tripura | The whole of the State. |
| Uttar Pradesh | 1[The districts of Almora, Azamgarh, Baharaich, Ballia, Banda, Bara Banki, Basti, Budaun, Bulandshahr, Chamoli, Deoria, Etah, Etawah, Faizabad, Farrukhabad, Fatehpur, Garhwal, Ghazipur, Gonda, Hamirpur, Hardoi, Jalaun, Jaunpur; Jhansi Mainpuri, Mathura, Moradabad, Pilibhit, Pithoragarh, Pratapgarh. Rae Bareli, Rampur, Shahjahanpur, Sitapur, Sultanpur, Tehri-Garhwal, Unnao and Uttarkashi.] |
| West Bengal | The districts of Bankura, Birbhum, Burdwan, Cooch Behar, Darjeeling, Hooghly, Jalpaiguri, Malda, Midnaporc, Murshidabad, Nadia, Purulia and West-Dinajpur. |
| Andaman and Nicobar Islands | The whole of the Union territory. |
| Arunachal Pradesh | The whole of the Union territory |
| Dadra and Nagar Haveli | The whole of the Union territory. |
| Goa, Daman and Diu | The whole of the Union territory. |
| Lakshadweep | The whole of the Union territory. |
| Mizoram | The whole of the Union territory. |
| Pondicherry | The whole of the Union territory. |
1[Explanation : Save as otherwise expressly provided, reference to any district In this Schedule shall be construed,—
(i) in the case of the districts of Aurangabad, Begusarai, Bhojpur, Gaya, Monghyr, Nalanda and Nawadah in the State of Bihar ; the district of Ferozepur in the State of Punjab ; and the district of Rampur in the State of Uttar Pradesh, as a reference to the area comprised in the district concerned on the 15th day of March, 1976, being the date of introduction of the Finance Bill, 1976, in the House of the People ; and
(ii) in the case of any other district, as a reference to the areas comprised in that district on the 3rd day of September, 1973, being the date of introduction of the Direct Taxes (Amendment) Bill, 1973 in the House of the People.]
1. Inserted by the Direct Taxes (Amendment) Act, 1974, w.e.f. 1-4-1974.
2. Substituted by the Finance Act, 1976, w.e.f. 1-4-1976.
1. Substituted by the Finance Act, 1976, w.e.f. 1-4-1976.
2. Inserted by the Finance Act, 1976, w.e.f. 1-4-1976..
1. Substituted by the Finance Act, 1976, w.e.f. 1-4-1976.
[As amended by the Finance Act, 1979]