Notification/Circular No. – 51/2025/F. No. 370142/17/2025-TPL and 50/2025/F. No. 370142/14/2025-TPL dated May 30,2025
Applicable Act/Rule – Income-tax Rules, 1962
Applicable Section/Rule – Schedule 80IE
Government continues to expand the list of eligible businesses entitled to deductions under Section 80-IE of the Income-tax Act by adding a new entry “ah”.
These notifications introduce a new entry, at page number 114 & 125, item “ah,” inserted after item “ag” in Schedule 80IE, thereby expanding the list of businesses eligible for deductions under Section 80-IE of the Income-tax Act. Please refer the following link for the official notification.
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