This corrigendum modifies the earlier notification 44/2025 dated 1st May 2025 relating to ITR-6 for AY 2025-26. In Schedule CG, a specific row item “B4ca” has been updated to correct a typographical error. A new entry “ah” has been added to include the state of Sikkim in the deduction schedule 80-IE, which pertains to undertakings located in the North-Eastern region of India. It ensures that Sikkim is now explicitly listed among the North-Eastern states for which deductions under Section 80-IE can be claimed, in Form 10CCB.
