Case law › Notifications › 2025 › Notification No. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E)

Notification 30 May 2025

Notification No. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E)

Ministry of Finance

What this is

Notification No. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E) was published on 30 May 2025. Its subject is Ministry of Finance.

What it does

A corrigendum to the notification published vide G.S.R. 290(E) dated 6 May 2025. At page 154, in Schedule CG, the formula against row item B4ca is corrected from one referring to itself to one referring to row 4a. At page 169, in Schedule 80IE, a new row item "ah" is inserted after row item "ag" and the whole Schedule 80-IE is substituted: the schedule now lists undertakings located in the North-East State by State, Assam, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, Nagaland, Tripura and now Sikkim, with two undertakings under each drawn from item 30 of Form No. 10CCB, a total of undertakings located in the North-East at row ai, and the total deduction under section 80-IE at row b.

Who it reaches

Assessees claiming deduction under section 80-IE for an undertaking in the North-Eastern States
Undertakings located in Sikkim, now provided for in the schedule
Accountants issuing Form No. 10CCB for such undertakings
Return preparation utility developers and officers processing the return

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3
s.80	s.121, s.138, s.139, s.140, s.141, s.142, s.143

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
CORRIGENDUM
New Delhi, the 30th May, 2025
INCOME-TAX
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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Forms it touches. Form No. 10CCB

From when

30 May 2025.

What to watch

The corrigendum is dated 30 May 2025 and gives no separate commencement date; it corrects the parent notification of 6 May 2025 as published.
Sikkim was left out of the schedule as first published, and an undertaking there had no row to report in until this correction.
The capital gains correction removes a self-referential formula, so a utility built on the uncorrected text would compute that row wrongly.
Each undertaking's figure is carried from item 30 of Form No. 10CCB, and the schedule provides for two undertakings per State.

Where you meet it

In Schedule 80-IE and Schedule CG of the return notified on 6 May 2025, and in the Form No. 10CCB report supporting a section 80-IE claim.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 52/2025 [F. No. 300164/5/2024-ITA-1] / SO 2447(E) · Notification No. 50/2025 [F. No. 370142/14/2025-TPL] / GSR 352(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.