Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-29052025-263474
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 310] NEW DELHI, THURSDAY, MAY 29, 2025/JYAISTHA 8, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 29th May, 2025
INCOME-TAX
G.S.R. 353(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. 286(E), dated 01st May, 2025:
(i) at page number 114, 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 undertaking)
aa Assam
aa2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
ab1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
ab Arunachal
Pradesh ab2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
ac1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
ac Manipur
ac2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
ad1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
ad Mizoram
ad2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
ael Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
ae Meghalaya
ae2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
af1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
af Nagaland
af2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
ag1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
ag Tripura
ag2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
ah1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
ah Sikkim
ah2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
ai 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. 51/2025/F. No. 370142/17/2025-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.