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[Cites 0, Cited by 0] [Section 11EA] [Entire Act]

Union of India - Subsection

Section 11EA(2) in Income Tax Rules, 1962

(2)In specifying a district for notification as an industrially backward district of category 'B' under sub-section (5) of section 80-IB, the Central Government shall satisfy itself that,-
(a)the district has a "Total Weighted Index Count" of more than 250 but less than or equal to 500 in the "All India Gradation List" as indicated in the "All India Gradation List" mentioned in clause (a) of sub-rule (1) :
EE.-Statement under the simplified procedure for taxation of retail traders, etc., under Chapter XII-C