The CBDT issued corrigenda through Notifications No. 50/2025 and 51/2025 dated May 29, 2025, to amend earlier Notifications No. 279(E) and 286(E) dated April 30, 2025, and May 1, 2025, respectively. The corrigenda revise Schedule 80-IE in the Income Tax Return Forms ITR-3 and ITR-5 by inserting a new row item “ah” for the state of Sikkim, immediately following item “ag” (Tripura).
This amendment now explicitly includes two undertakings from Sikkim (ah1 and ah2), in line with similar listings for other North-Eastern states—Assam, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, Nagaland, and Tripura—each also having two undertakings. All deductions under section 80-IE must be supported by Form 10CCB corresponding to the respective undertakings.
These updates ensure clarity and completeness in reporting deductions for eligible industrial undertakings located in the North-Eastern region, including Sikkim, under section 80-IE of the Income Tax Act.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/05/CBDT-NN-50-51.pdf
