Lok Sabha Question No. 2339 (UNSTARRED), answered on 2022-03-16
Subject: Industrially Backward Districts in Bihar
Ministry: COMMERCE AND INDUSTRY
Asked by: Janardan Singh Sigriwal

## GOVERNMENT OF INDIA MINISTRY OF COMMERCE & INDUSTRY DEPARTMENT FOR PROMOTION OF INDUSTRY AND INTERNAL TRADE

## LOK SABHA

UNSTARRED QUESTION NO. 2339. TO BE ANSWERED ON WEDNESDAY, THE 16 TH      MARCH, 2022.

## INDUSTRIALLY BACKWARD DISTRICTS IN BIHAR

## 2339.  SHRI JANARDAN SINGH SIGRIWAL:

Will the Minister of COMMERCE AND INDUSTRY be pleased to state: वाणिज्य एवं उद्योग मंत्री

- (a) whether the  Government  has  identified  industrially  backward  districts  in  the country and especially in Bihar;
- (b) if so, the details thereof, district-wise in Bihar;
- (c) whether the Government has any plans to formulate any policy to establish industries in backward areas and enhance investment in Bihar;
- (d) if so, the details thereof; and
- (e) if not, the reasons therefor?

## ANSWER

## वाणिज्य एवं उद्योग मंत्रालय में राज्य मंत्री ( श्री सोम प्रकाश ) THE MINISTER OF STATE IN THE MINISTRY OF COMMERCE & INDUSTRY (SHRI SOM PARKASH)

- (a) to (e): As  per  the  information  received  from  Central  Board  of  Direct  Taxes, Department  of  Revenue,  Government  has  time  to  time  given  tax incentives relating to income-tax to industrially backward areas such as:
- (i)  Section  32  of  the  Income-tax  Act,  1961,  inter  alia,  allows  higher depreciation @35% in place of 20% in respect of the actual cost of new  specified  machinery  or  plant  acquired  and  installed  by  a manufacturing undertaking/ enterprise which is set up in the notified backward area of Bihar during the period 01.04.2015 to 31.03.2020. [Accordingly, vide Notification No.71/2015 dated 17.08.2015 (Annexure-A) , 21 districts of Bihar were notified and vide notification No. 61 of 2016 dated 20.07.2016 (Annexure-B) , 17 districts of Bihar were notified.
- (ii)  Section  32AD  of  the  Income-tax  Act,  1961 provides  for  additional investment  allowance  of  15%  on  the  cost  of  specified  plant  and machinery acquired and installed by any person during the period 1st April, 2015 to 31st March, 2020 to set up a manufacturing/production undertaking/enterprise in any notified area of Bihar. [Accordingly, vide Notification No.71/2015 dated 17.08.2015 (Annexure-A) , 21 districts were notified and vide notification No. 61 of 2016 dated 20.07.2016 (Annexure-B) , 17 districts of Bihar were notified.

Further, as per the information received from Government of Bihar, the State Government has implemented Bihar Industrial Investment Promotion Policy, 2016 throughout the State. The Government of Bihar has not identified backward districts/areas.

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## ANNEXURE  REFERRED TO IN REPLY TO PARTS (a) & (b) OF THE LOK SABHA UNSTARRED QUESTION No. 2339 FOR ANSWER ON 16.03.2022.

## [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF DIRECT TAXES)

## NOTIFICATION

New Delhi, the 17 th August, 2015

## INCOME-TAX

S.O. 2241(E) .- 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 sub-section (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.

[Notification No. 71/2015/F.No.142/13/2015-TPL]

(RAJESH KUMAR BHOOT) DIRECTOR (TAX POLICY & LEGISLATION)

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## ANNEXURE REFERRED TO IN REPLY TO PARTS (a) & (b) OF THE LOK SABHA UNSTARRED QUESTION No. 2339 FOR ANSWER ON 16.03.2022.

## [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION 3, SUB-SECTION (ii)]

## GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)

## (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION

New Delhi, the 20 th  July, 2016

## INCOME-TAX

S.O. 2478(E) .- 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 States mentioned below as backward areas under the first proviso to clause (iia) of sub-section (1) of section 32 and sub-section (1) of section 32AD, namely:-

## State of Telangana

1.  Adilabad
2.  Nizamabad
3.  Karimnagar
4.  Warangal
5.  Medak
6.  Mahbubnagar
7.  Rangareddy
8.  Nalgoda
9.  Khammam

## State of West Bengal

1. South 24 Parganas
2. Bankura
3. Birbhum
4. Dakshin Dinajpur
5. Uttar Dinajpur
6. Jalpaiguri
7. Malda
8. East Medinpur
9. West Medinpur
10. Murshidabad
11. Purulia

## State of Bihar

1.  Arwal
2.  Banka
3.  Begusarai
4.  Bhagalpur
5.  Buxar
6.  Gopalganj
7.  Khagaria
8.  Kishanganj
9.  Madhepura
10.  Munger
11.  West Champaran
12.  East Champaran
13.  Saharsa
14.  Saran
15.  Sheikhpura
16.  Sitamarhi
17.  Siwan.

3. This notification shall come into force on the date of its publication in the Official Gazette.

[Notification No. 61/2016/F.No.142/13/2015-TPL]

(PITAMBAR DAS) DIRECTOR (TAX POLICY & LEGISLATION)

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