notification no. 141/2025 f. no. 370142/30/2025 tpl / g.s.r. 598 e income tax twenty fifth amendment rules 2025

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st September, 2025
(INCOME-TAX)

G.S.R. 598(E).— In exercise of the powers conferred by section 295 read with the fourth, fifth and sixth provisos and Explanation 3 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:___

1. • (1) These rules may be called the Income-tax (Twenty-Fifth Amendment) Rules, 2025.

• (2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in rule 2DCA,––

• (a) in sub-rule (2), in the fourth proviso,–
  • (i) for the figures “2025-26”, the figures “2031-32” shall be substituted;
  • (ii) for the figures “2024-25”, the figures “2030-31” shall be substituted;
• (b) in sub-rule (3), in the fourth proviso,–
  • (i) for the figures “2025-26”, the figures “2031-32” shall be substituted;
  • (ii) for the figures “2024-25”, the figures “2030-31” shall be substituted;
• (c) in sub-rule (4), in the third proviso, –
  • (i) for the figures “2025-26”, the figures “2031-32” shall be substituted;
  • (ii) for the figures “2024-25”, the figures “2030-31” shall be substituted;
• (d) in Explanation 1,–
  • (i) in clause (d), for the figures “2024”, the figures “2030” shall be substituted;
  • (ii) in clause (e), for the figures “2024”, the figures “2030” shall be substituted;
  • (iii) in the proviso to clause (h), for the figures “2024-25”, the figures “2030-31” shall be substituted.

[F. No. 141/2025/F. No. 370142/30/2025-TPL]
ROHIT SINGH, 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 (ii) vide number S.O. 969(E), dated the 26th March, 1962 and were last amended vide notification number G.S.R. 566(E) dated the 21st August, 2025.

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