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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th March, 2025
No. 21/2025
INCOME-TAX
G.S.R. 193(E).—In exercise of the powers conferred by section 295 read with sub-section (2) of section
92CB 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:___
[भाग II—खण् ड 3(i)]
भारत का राजपत्र : असाधारण
3
1.
(1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962,–
(a) in rule 10TA, in clause (b),–
I.
in sub-clause (iii), at the end, the word ―or‖ shall be inserted;
II.
after sub-clause (iii), the following sub-clause shall be inserted, namely:–
―(iv) lithium ion batteries for use in electric or hybrid electric vehicles.‖;
(b) in rule 10TD,—
I.
in sub-rule (2A), in the Table,—
(A) in Sl.No. 1, in column number (3), in clause (ii), for the word ―two‖, the word ―three‖ shall be
substituted;
(B) in Sl.No. 2, in column number (3), in clause (ii), for the word ―two‖, the word ―three‖ shall be
substituted;
(C) in Sl.No. 3, in column number (3), in the opening portion, for the word ―two‖, the word ―three‖
shall be substituted;
(D) in Sl.No. 7, in column number (3), for the word ―two‖, the word ―three‖ shall be substituted;
(E) in Sl.No. 8, in column number (3), for the word ―two‖, the word ―three‖ shall be substituted;
II.
in sub-rule (3B), for the words and figures ―assessment years 2020-21, 2021-22, 2022-23, 2023-24
and 2024-25‖, the words and figures ―assessment years 2020-21, 2021-22, 2022-23, 2023-24, 2024-
25, 2025-26 and 2026-27‖ shall be substituted;
(c) in rule 10TE, in sub-rule (2), in the fourth proviso, after the word, figures and letters ―rule 10TD‖, the
words ―for one assessment year‖ shall be inserted.
[F. No. 370142/6/2025-TPL]
THAKUR SINGH MAPWAL, Director
Note : The principal rules 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. 145(E) dated the 24th February, 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.
