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1961Schedule VIII

THE EIGHTH SCHEDULE
[See section 80-IA(2)(iv)(b)]
LIST OF INDUSTRIALLY BACKWARD STATES AND UNION TERRITORIES

In the 2025 Act1 match · Unreviewed
  • 2025 No counterpartNot carried forward · Unreviewed · Compare

From the Income Tax Department's correspondence.

(1) Arunachal Pradesh

(2) Assam

(3) Goa

(4) Himachal Pradesh

(5) Jammu and Kashmir

(6) Manipur

(7) Meghalaya

(8) Mizoram

(9) Nagaland

(10) Sikkim

(11) Tripura

(12) Andaman and Nicobar Islands

(13) Dadra and Nagar Haveli

(14) Daman and Diu

(15) Lakshadweep

(16) Pondicherry.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·