notification no. 50/2025 f. no. 370142/14/2025 tpl / gsr 352 e · 29 May 2025
CBDT notification · 29 May 2025
[भागII—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 29th May, 2025 INCOME-TAX G.S.R. 352(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), publ…
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[भागII—खण्ड 3(i)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 29th May, 2025 INCOME-TAX
G.S.R. 352(E).— In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide number G.S.R. 279(E), dated 30th April, 2025: ––
- (i) at page number 125, in Schedule 80IE, after row item “ag”, a new row item “ah” shall be inserted and accordingly, for the Schedule 80IE, the following schedule shall be substituted, namely: ––
| Schedule 80-IE | Deductions under section 80-IE | ||||
|---|---|---|---|---|---|
| DEDUCTION U/S 80-IE | |||||
| a | Deduction in respect of undertaking located in North-East | ||||
| aa | Assam | aa1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| aa2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| ab | Arunachal Pradesh | ab1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| ab2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| ac | Manipur | ac1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| ac2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| ad | Mizoram | ad1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| ad2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| ae | Meghalaya | ae1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| ae2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| af | Nagaland | af1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| af2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| ag | Tripura | ag1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| ag2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| ah | Sikkim | ah1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| ah2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |||
| ai | Total deduction for undertakings located in North-east (total of aa1 to ah2) | ai | |||
| b | Total deduction under section 80-IE: (ai) | b | |||
[Notification No.50/2025/F. No. 370142/14/2025-TPL] SURBENDU THAKUR, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 29 May 2025
- Coverage area
- direct-tax