Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-29052025-263472
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 309]
NEW DELHI, THURSDAY, MAY 29, 2025/JYAISTHA 8, 1947
3510 GI/2025
(1)
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
+---+-------------------------------------------------------+-----+---------------------------------------+------------------------------------+
| a | Deduction in respect of undertaking located in North-East | | | |
+---+-------------------------------------------------------+-----+---------------------------------------+------------------------------------+
| | | aal | Undertaking no. 1 | (30 of Form 10CCB of the |
| | aa Assam | aa2 | Undertaking no. 2 | undertaking) |
| | | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
| | | ab1 | Undertaking no. 1 | (30 of Form 10CCB of the |
| | ab Arunachal | ab2 | Undertaking no. 2 | undertaking) |
| | Pradesh | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
| | | acl | Undertaking no. 1 | (30 of Form 10CCB of the |
| | ac Manipur | ac2 | Undertaking no. 2 | undertaking) |
| | | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
| | | ad1 | Undertaking no. 1 | (30 of Form 10CCB of the |
| | ad Mizoram | ad2 | Undertaking no. 2 | undertaking) |
| | | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
| | | ael | Undertaking no. 1 | (30 of Form 10CCB of the |
| | ae Meghalaya | ae2 | Undertaking no. 2 | undertaking) |
| | | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
| | | afl | Undertaking no. 1 | (30 of Form 10CCB of the |
| | af Nagaland | af2 | Undertaking no. 2 | undertaking) |
| | | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
| | | ag1 | Undertaking no. 1 | (30 of Form 10CCB of the |
| | ag Tripura | ag2 | Undertaking no. 2 | undertaking) |
| | | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
| | | ahl | Undertaking no. 1 | (30 of Form 10CCB of the |
| | ah Sikkim | ah2 | Undertaking no. 2 | undertaking) |
| | | | | (30 of Form 10CCB of the |
| | | | | undertaking) |
+---+-------------------------------------------------------+-----+---------------------------------------+------------------------------------+
| | Total deduction for undertakings located in North-east (total of | ai | | |
| | aal to ah2) | | | |
+---+-------------------------------------------------------+-----+---------------------------------------+------------------------------------+
| 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.