The notification makes specific changes to Form 10CCF within Appendix II, relating to IFSC Insurance Offices reporting their income for claiming deductions under Section 80LA. It clarifies that, the “gross income” should be calculated as per the provisions of Section 44 and the First Schedule of the Income-tax Act. It also specifies that the “gross eligible income” field in the form can be submitted as ‘Nil’ in cases where the profits and gains are calculated using these specific provisions.