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<h1>Schedule 14 lists region-wise industries eligible for income tax deductions under section 80-IC, covering NE, Sikkim, Himachal, Uttarakhand</h1> Schedule 14 to the Income-tax Act lists industries, articles and operations eligible under section 80-IC by region: Part A covers North-Eastern States (extensive food processing, agro-based, plantation, milk, packaging, paper, jute, mineral, floriculture, feed, edible oil, gas-based intermediates, etc.); Part B lists activities for Sikkim (eco-tourism, handicrafts, wool/silk, floriculture, precision engineering, electronics/IT, food processing, medicinal herbs, pharma, biotechnology, honey, mineral industries); Part C lists eligible activities for Himachal Pradesh and Uttaranchal (floriculture, medicinal herbs, honey, horticulture/food processing, silk/wool, paper, pharma, ICT, eco-tourism, sports goods, bottled water, industrial gases, non-timber forest products).