Corrigendum on Income-tax Notification No. G.S.R. 290(E) · G.S.R. 356(E)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) CORRIGENDUM New Delhi, the 30th May, 2025 INCOME-TAX

G.S.R. 356(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. 290(E), dated 06th May, 2025:––

• (i) at page number 154, in Schedule CG, in row item “B4ca”, the brackets, figure and letters “(4ca –biva)” shall be substituted by the brackets, figure and letters “(4a-biva)”.
• (ii) at page number 169, 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. 53/2025/F. No. 370142/16/2025-TPL] SURBENDU THAKUR, Under Secy.

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