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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,–
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
3
(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.
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.
