CBDT issued a notificationno.71/2015 dated 17 August 2015 on declaring some areas of Bihar as backward. Full notification is as under.
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 Bihar as backward areas under the first proviso to clause (iia) of subsection
(1) of section 32 and sub-section (1) of section 32AD, namely:— .
1. Patna
2. Nalanda
3. Bhojpur
4. Rohtas
5. Kaimur
6. Gaya
7. Jehanabad
8. Aurangabad
9. Nawada
10. Vaishali
11. Sheohar
12. Samastipur
13. Darbhanga
14. Madhubani
15. Purnea
16. Katihar
17. Araria
18. Jamui
19. Lakhisarai
20. Supaul
21. Muzaffarpur.
2. This notification shall come into force on the date of its publication in the Official
Gazette
