Deductions under section 80-IE: Schedule updated to add Sikkim and specify undertaking entries and total calculation. Corrigendum inserts a new row for Sikkim into Schedule 80-IE, substituting the existing schedule to list each North-East state with two undertaking entries and indicating Form 10CCB as the undertaking identifier; the schedule also specifies aggregation lines that total deductions for North-East undertakings and the overall deduction under the section.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deductions under section 80-IE: Schedule updated to add Sikkim and specify undertaking entries and total calculation.
Corrigendum inserts a new row for Sikkim into Schedule 80-IE, substituting the existing schedule to list each North-East state with two undertaking entries and indicating Form 10CCB as the undertaking identifier; the schedule also specifies aggregation lines that total deductions for North-East undertakings and the overall deduction under the section.
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