Schedule Amendment: insertion of Sikkim in 80 IE expands deductions for North East undertakings and adjusts totals. Correction to Schedule CG replaces the bracketed reference in Schedule CG row B4ca from '(4ca -biva)' to '(4a-biva)'. The Schedule 80-IE is substituted to insert a new row item for Sikkim, list two undertakings per North-East state with Form 10CCB references, and provide an aggregate total for North-East deductions which is carried as the total deduction under the section.
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Schedule Amendment: insertion of Sikkim in 80 IE expands deductions for North East undertakings and adjusts totals.
Correction to Schedule CG replaces the bracketed reference in Schedule CG row B4ca from "(4ca -biva)" to "(4a-biva)". The Schedule 80-IE is substituted to insert a new row item for Sikkim, list two undertakings per North-East state with Form 10CCB references, and provide an aggregate total for North-East deductions which is carried as the total deduction under the section.
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