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of <h1>Tax Deduction Expansion for Sikkim: Two New Undertakings Added to North-East Region Benefits Under Section 80-IE</h1> A corrigendum to a previous notification modifies Schedule 80IE by inserting a new row item 'ah' for Sikkim, adding two undertakings for the state in the section on deductions for North-East region undertakings. The amendment updates the tax deduction schedule under section 80-IE, expanding the existing framework for tax benefits in northeastern states.
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