Backward Area notification for the state of Andhra pradesh  for the purpose of tax Incentives under section 32AD and 32 of  the Income tax act 1961 :

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

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)