law: The Andhra Pradesh reorganization Act, 2014
  94.  Fiscal measures including tax incentives.
  1.    The
  
  Central Government shall take appropriate fiscal measures, including offer of
  
  tax incentives, to the successor States, to promote industrialisation and
  
  economic growth in both the States.
  2.    The
  
  Central Government shall support the programmes for the development of backward
  
  areas in the successor States, including expansion of physical and social
  
  infrastructure.
  3.    The
  
  Central Government shall provide special financial support for the creation of
  
  essential facilities in the new capital of the successor State of Andhra
  
  Pradesh including the Raj Bhawan, High Court, Government Secretariat,
  
  Legislative Assembly, Legislative Council, and such other essential
  
  infrastructure. 
  4.    The
  
  Central Government shall facilitate the creation of a new capital for the
  
  successor State of Andhra Pradesh, if considered necessary, by denotifying
  
  degraded forest land.