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<h1>'North-Eastern Region' Defined for Income Tax Act Section 10C: Includes Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura.</h1> For the purposes of section 10C of the Income Tax Act 1961, the 'North-Eastern Region' is defined as the area that includes the states of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, and Tripura.