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I think its done via the province.csv file, you allocate IC to provinces under the control of the nation you want to improve
To avoid changing the map files, you can also change it in the scenario files. Take a look at DH\Mods\DHFull\scenarios\1914\bases.inc for examples. In this case, you can add or substract IC in each province (the map basically contains the standard values for 1936 scenario).