Insertion of Eighth Schedule

In force Act 38 of 1993 As on 11 Oct 2026

Act 38 of 1993 Ministry Finance

Section 37 of the Finance Act, 1993 deals with insertion of Eighth Schedule. Insertion of Eighth Schedule. 37. After the Seventh Schedule to the Income-tax Act, the following Schedule shall be inserted with effect from the 1st day of April, 1994, namely: — "THE EIGHTH SCHEDULE [See section 80-IA(2) (iv) (b)] List of industrially backward States and Union territories (1) Arun

Insertion of Eighth Schedule.
37. After the Seventh Schedule to the Income-tax Act, the following Schedule shall be inserted with effect from the 1st day of April, 1994, namely: —
"THE EIGHTH SCHEDULE
[See section 80-IA(2) (iv) (b)]
List of industrially backward States and Union territories
(1) Arunachal Pradesh
(2) Assam
(3) Goa
(4) Himachal Pradesh
(5) Jammu and Kashmir
(6) Manipur
(7) Meghalaya
(8) Mizoram
(9) Nagaland
(10) Sikkim
(11) Tripura
(12) Andaman and Nicobar Islands
(13) Dadra and Nagar Haveli
(14) Daman and Diu
(15) Lakshadweep
(16) Pondicherry.".
[Finance Act, 1993]
© Copyright. Taxmann Publications Pvt. Ltd.
Section 37, The Finance Act, 1993 (Act 38 of 1993).

Questions about Section 37

What does Section 37 of the Finance Act deal with?

Section 37 of the Finance Act is headed "Insertion of Eighth Schedule". Insertion of Eighth Schedule. 37. After the Seventh Schedule to the Income-tax Act, the following Schedule shall be inserted with effect from the 1st day of April, 1994, namely: — "THE EIGHTH SCHEDULE [See section 80-IA(2) (iv) (b)] List of industrially backward States and Union territories (1) Arun

How do I find court cases under Section 37 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1993 37, section 37 Finance Act 1993, section 37 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 1993 as Act 38 of 1993. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule5968 words
2. Income-tax2352 words
42. Amendment of Schedule II2037 words
31. Insertion of new Chapter XIX-B1169 words
3. Amendment of section 10825 words
22. Amendment of section 115K470 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.