The Hilly areas included in the CBDT Notification No. S.O.1526, DT. 18th May, 1966 :
Registered No:D.221: The Gazette of India- Extrodinary-Part-II-Sction3- Sub section(ii) No:145
New Delhi, Wednesday May 18,1966/Vaisakha 28, 1388
Central Board of Direct Taxes Notification
S.O. 1526 - in pursuance of Sub-Section(8) of Section 33A of the Income Tax Act, 1961 (43 of 1961),
the Central Board of Direct Taxes hereby declares the areas mentioned below to be hilly areas for the purpose
of the said section:
1. Darjeeling District of West Bengal, excluding Siliguri Sub-Division
2. Kangra District Himachal Pradesh
3. Mandi District Himachal Pradesh
4. Trivandrum District, Kerala
5. Quilon District, Kerala
6. Kottayam District, Kerala, excluding Meenachil, Kanjirapally and Changanacherry taluks
7. Ernakulam District, Kerala
8. Trichur District, Kerala
9. Palghat District, Kerala
10. Kozhikode District, Kerala
11. Cannanore District, Kerala
12. Kanya Kumari District, Tamil Nadu
13. Tirunelveli District, Tamil Nadu
14. Madurai District, Tamil Nadu
15. Coimbatore District, Tamil Nadu
16. Nilgiiri District, Tamil Nadu
17. Coorg District, Karnataka
18. Hassan District, Karnataka
19. Chickmagalur District, Karnataka
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