Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Direct Taxes issues the Income-tax (Twenty-First Amendment) Rules, 2025 to amend Form No. 7 in Appendix-II of the Income-tax Rules, 1962. The amendment inserts references to the block period alongside the assessment year in paragraph 1 of Form No. 7. The rules come into force on the 1st day of September, 2025.
What you must do
Key dates
Who is affected
Ask about this notification
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 14th August, 2025
G.S.R. 553(E).— In exercise of the powers conferred by section 295 read with section 156 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income- tax Rules, 1962, namely: -
[No. 132/2025/F. No. 370142/34/2025-TPL] SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note:- The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 503(E), dated the 28th July, 2025.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
