{"id":1220,"date":"2025-06-08T12:10:35","date_gmt":"2025-06-08T12:10:35","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1220"},"modified":"2025-06-08T12:10:37","modified_gmt":"2025-06-08T12:10:37","slug":"income-tax-notification-50-2025-dated-29-05-2025-itr-3-form-corrigendum-to-notification-41-2025-dated-30th-april-2025-adds-sikkim-to-section-80ie-deduction-schedule","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/income-tax-notification-50-2025-dated-29-05-2025-itr-3-form-corrigendum-to-notification-41-2025-dated-30th-april-2025-adds-sikkim-to-section-80ie-deduction-schedule\/","title":{"rendered":"Income Tax Notification 50\/2025 Dated 29\/05\/2025 &#8211; ITR-3 Form, corrigendum to notification 41\/2025 dated 30th\u00a0April 2025, adds Sikkim to Section 80IE deduction schedule"},"content":{"rendered":"\n<p>This corrigendum amends the previous notification 41\/2025 dated 30<sup>th<\/sup>\u00a0April 2025 relating to ITR-3 for AY 2025-26. A new entry \u201cah\u201d 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 now incorporate undertakings from Sikkim alongside those from Assam, Arunachal Pradesh, Manipur, Mizoram, Meghalaya, Nagaland, and Tripura. For each of these states, the revised schedule lists two undertakings (no. 1 and no. 2) for which deductions are allowed under Section 80-IE, as referenced in item 30 of Form 10CCB for each undertaking. A new row \u201cai\u201d has been added to capture the total deductions for all undertakings in the North-East region (aa1 to ah2), and row \u201cb\u201d reflects the total deduction under Section 80-IE based on this sum.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/incometaxindia.gov.in\/communications\/notification\/notification-50-2025.pdf\"><em>(Link: Income Tax Notification 50\/2025 Dated 29\/05\/2025)<\/em><\/a><em><\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This corrigendum amends the previous notification 41\/2025 dated 30th\u00a0April 2025 relating to ITR-3 for AY 2025-26. A new entry \u201cah\u201d [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-1220","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Notification 50\/2025 Dated 29\/05\/2025 - ITR-3 Form, corrigendum to notification 41\/2025 dated 30th\u00a0April 2025, adds Sikkim to Section 80IE deduction schedule - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/08\/income-tax-notification-50-2025-dated-29-05-2025-itr-3-form-corrigendum-to-notification-41-2025-dated-30th-april-2025-adds-sikkim-to-section-80ie-deduction-schedule\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Notification 50\/2025 Dated 29\/05\/2025 - ITR-3 Form, corrigendum to notification 41\/2025 dated 30th\u00a0April 2025, adds Sikkim to Section 80IE deduction schedule - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"This corrigendum amends the previous notification 41\/2025 dated 30th\u00a0April 2025 relating to ITR-3 for AY 2025-26. 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