Ministry of Finance, through the Central Board of Direct Taxes (CBDT), has issued a corrigendum to Notification No. 51/2025-Income Tax, dated 29th May 2025. This corrigendum modifies the earlier notification G.S.R. 286(E) dated 1st May 2025, published in the Gazette of India. The amendment pertains to Schedule 80-IE, which outlines eligible income tax deductions under Section 80-IE for undertakings located in North-Eastern states. The update introduces a new entry “ah” to include the state of Sikkim. As a result, the revised Schedule 80-IE now lists deductions for undertakings in eight North-Eastern states—Assam, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, Nagaland, Tripura, and now Sikkim. Each state includes two specific undertakings (no. 1 and no. 2), referenced from item 30 of Form 10CCB. A new row “ai” calculates the total deductions from all listed undertakings across these states, and row “b” reflects the overall deduction allowed under Section 80-IE based on this total. This change ensures the inclusion of Sikkim-based undertakings in the tax benefit scheme, aligning with the government’s broader regional coverage under this provision.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 51/2025-Income Tax | Dated: 29th May, 2025
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 | ||||||||
| 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. 51/2025/F. No. 370142/17/2025-TPL]
SURBENDU THAKUR, Under Secy.
