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

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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