notification no. 21/2025 f. no. 370142/6/2025 tpl / gsr 193 e amendment of income tax rules to provide for safe harbour rules under section 92cb for ay 2025 26 · 25 Mar 2025

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:___

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.

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