The Ministry of Finance has issued a corrigendum (Notification No. 53/2025 – Income-Tax, dated May 30, 2025) to a previous notification (G.S.R. 290(E), dated May 6, 2025). This corrigendum introduces two key corrections to the Income Tax forms. Firstly, in Schedule CG, a specific row item “B4ca” has been updated to correct a typographical error, changing the reference from “(4ca –biva)” to “(4a-biva)”. Secondly, Schedule 80IE, which pertains to deductions for undertakings located in the North-East, has been expanded. A new row item “ah” has been inserted to specifically include “Sikkim.” This addition ensures that Sikkim is now explicitly listed among the North-Eastern states for which deductions under Section 80-IE can be claimed, with provisions for “Undertaking no. 1” and “Undertaking no. 2” in Form 10CCB. The corrigendum provides a structured format for claiming these deductions for all listed North-Eastern states, culminating in a total deduction entry.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
Notification No. 53/2025-Income-Tax | Dated: 30th May, 2025
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.
