The CBDT issued Corrigendum vide Notification No. 53/2025 dated May 30, 2025 makes amendments to a previous Income Tax notification (G.S.R. 290(E), dated May 06, 2025). It substitutes Schedule CG, replacing “(4ca–biva)” with “(4a–biva)”. Additionally, in Schedule 80IE, a new row item “ah” for the state of Sikkim has been added to include deductions under section 80-IE. The updated schedule now lists deductions for two undertakings each from eight North-Eastern states—Assam, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, Nagaland, Tripura, and Sikkim—based on Form 10CCB of the respective undertaking.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/06/CBDT-Notification-No.-53-2025.pdf
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