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[Cites 0, Cited by 0] [Section 80HH] [Entire Act]

Union of India - Subsection

Section 80HH(11) in The Income Tax Act, 1961

(11)[ For the purposes of this section, "backward area" means such area as the Central Government may, having regard to the stage of development of that area, by notification in the Official Gazette, specify in this behalf:Provided that any notification under this sub-section may be issued so as to have retrospective effect to a date not earlier than the 1st day of April, 1983.] [ Substituted by Act 46 of 1986, Section 10, for Explanation (w.e.f. 10.9.1986).] [ Inserted by Act 18 of 2008, Section 16 (w.e.f. 1.4.2008).]