Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-30052025-263482
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 313]
NEW DELHI, FRIDAY, MAY 30, 2025/JYAISTHA 9, 1947
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 | | | | |
+================+=========================================================+===========================+====================================+=====================================================+=================+
| a | Deduction in respect of undertaking located in North-East | | | | ai |
+----------------+---------------------------------------------------------+---------------------------+------------------------------------+-----------------------------------------------------+-----------------+
| | aa Assam | aal | 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 | acl | 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 | ael | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | ae2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
+----------------+---------------------------------------------------------+---------------------------+------------------------------------+-----------------------------------------------------+-----------------+
| | af Nagaland | afl | 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 aal 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.