What benefits were provided to industrial units established in economically backward areas in the context of the Industrial Policy Resolution of 1956?

Tax benefits and electricity at a lower tariff.

Although there was a category of industries left to the private sector as per the Industrial Policy Resolution of 1956, the sector was kept under state control through a system of licenses. No new industry was allowed unless a license was obtained from the government. This policy was used for promoting industry in backward regions; it was easier to obtain a license if the industrial unit was established in an economically backward area. In addition, such units were given certain concessions such as tax benefits and electricity at a lower tariff. The purpose of this policy was to promote regional equality.