This corrigendum modifies the earlier notification 42/2025 dated 1st May 2025 relating to ITR-5 for AY 2025-26. 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. A new row “ai” has been added to capture the total deductions for all undertakings in the North-East region (aa1 to ah2), and row “b” reflects the total deduction under Section 80-IE based on this sum.