[Guidelines for specifying industrially backward districts for the purpose of deduction under [sub-section (5) of section 80-IB].

11EA. [(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,—

(a) the district has a "Total Weighted Index Count" of 250 or less in the "All India Gradation List" appended in Appendix III of these rules; or

(b) the district is a "no industry" district as indicated in the "All India Gradation List" mentioned in clause (a); or

(c) the district is an inaccessible hill area district as indicated in the Eighth Plan Document and has a "Total Weighted Index Count" of 500 or less in the "All India Gradation List" mentioned in clause (a); or

(d) the district has no railhead as on 1-4-1994 and has a "Total Weighted Index Count" of 500 or less in the "All India Gradation List" mentioned in clause (a).

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,—

(a) the district has a "Total Weighted Index Count" of more than 250 but less than or equal to 500 in the "All India Gradation List" as indicated in the "All India Gradation List" mentioned in clause (a) of sub-rule (1) ;

Provided that no district shall be notified under this sub-rule if such district has been notified under sub-rule (1).]