Explanation:

12 backward classified districts are there in Maharashtra.

For the purpose of this notification, the districts correspond to the districts mentioned in the Report of the Study Group on the identification of Backward Districts and are based on districts as they stood in the Census Report of 1991. Where a district specified as an industrially backward district for the purposes of section 80-IA is reorganized, 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 this rule.