Guidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5) of section 80-IB.— (1)] In specifying a district for notification as an industrially backward district [of Category 'A'] under [sub-section (5) of section 80-IB], the Central Government shall satisfy itself that,—
Explanation : A district notified under these rules, shall be based on the districts as they stood in the Census Report of 1991. Where a district notified under these rules, is reorganised, either by split or otherwise, after the Census Report of 1991 all the areas comprised in the district as it existed in the Census Report of 1991 will qualify for the purpose of these rules.] [(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,—
Provided that no district shall be notified under this sub-rule if such district has been notified under sub-rule (1) |