India - Income Tax Act 2010 - Saarc

S. 80-IE I.T. ACT, 1961 1.4841[(e) “specified district having a World Heritage Site” means districts,specified in column (2) of the Table below, of the States, specified inthe corresponding entry in column (3) of the said Table:TABLES.No. Name of districtName of State(1) (2) (3)1. Agra Uttar Pradesh2. Jalgaon Maharashtra3. Aurangabad Maharashtra4. Kancheepuram Tamil Nadu5. Puri Orissa6. Bharatpur Rajasthan7. Chhatarpur Madhya Pradesh8. Thanjavur Tamil Nadu9. Bellary Karnataka10. South 24 Parganas West Bengal(excluding areas falling within theKolkata urban agglomerationon the basis of the 2001 census)11. Chamoli Uttarakhand12. Raisen Madhya Pradesh13. Gaya Bihar14. Bhopal Madhya Pradesh15. Panchmahal Gujarat16. Kamrup Assam17. Goalpara Assam18. Nagaon Assam19. North Goa Goa20. South Goa Goa21. Darjeeling West Bengal22. Nilgiri Tamil Nadu.]2[Special provisions in respect of certain undertakings in North-Eastern States.80-IE. (1) Where the gross total income of an assessee includes any profits andgains derived by an undertaking, to which this section applies, from anybusiness referred to in sub-section (2), there shall be allowed, in computing thetotal income of the assessee, a deduction of an amount equal to hundred per cent1. Inserted by the Finance Act, 2008, w.e.f. 1-4-2009.2. Inserted by the Finance Act, 2007, w.e.f. 1-4-2008.