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Corrigendum - Notification No. 42/2025 dated 01st May, 2025 - 51/2025 - Income TaxExtract MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 51/2025 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 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 [F. No. 370142/17/2025-TPL] SURBENDU THAKUR, Under Secy
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