notification no. 41/2025 f.no. 370142/14/2025 tpl / gsr 279 e income tax thirteenth amendment rules 2025

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICAION New Delhi, the 30th April, 2025 No. 41/2025

G.S.R. 279(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-tax Rules, 1962, namely: -

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

• (2) They shall come into force with effect from the 1st day of April, 2025;

2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in Appendix II, for FORM ITR-3, the following FORM shall be substituted, namely: –––

“ FORM ITR-3 INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) Assessment Year 2 0 2 5 - 2 6

Part A-GEN GENERAL

PERSONAL INFORMATION (A1) First name (A2) Middle name (A3) Last name (A4) PAN (A5) Flat/Door/Block No. (A6) Name of Premises/Building/Village (A14) Status (Tick) þ o Individual o HUF (A7) Road/Street/Post Office (A8) Date of Birth/Formation (DD/MM/YYYY) (A15) Date of Commencement of Business (DD/MM/YYYY) (A9) Area/locality (A16) Aadhaar Number (12 digits) (A10) Town/City/District (A11) State (A12) PIN code/ZIP code (A13) Country (A17) Residential/Office Phone Number with STD code/Mobile No. 1 Mobile No. 2 (A18) Email Address-1 (self) Email Address-2

FILING STATUS A(19) (ai) Due Date for filing return of income [Dropdown to be provided] :

• 1. 31st July
• 2. 31st October
• 3. 30th November

(A19) (aii) Filed u/s (Tick)[Please see instruction] o139(1)- On or Before due date, o139(4)- After due date, o139(5)- Revised Return, o92CD-Modified return, o 119(2)(b)- After condonation of delay Or Filed in response to notice u/s o139(9) o142(1), o148, o153C

(b) Method of opting-out of new tax regime (if applicable) for current AY by filing 10IEA (having income from business or profession) (Answer set A) by exercising the option in the return of income only (form 10IEA is not applicable (Answer set B)

(Set A) Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime in Form 10-IEA in AY 2024-25?

• (a)  Yes (If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2024-25)
• (a1) Do you wish to continue to opt out of New Tax Regime for current assessment year  Yes  No (If ‘No’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)
• (b)  No (Please select ‘No’, even if Form 10IEA was filed after due date for AY 2024-25)
• (b1) Do you wish to opt out of New Tax Regime for current assessment year  Yes  No (If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)
• (c)  Not Applicable (Return was filed in ITR 1/ ITR 2 / ITR 3 without requirement of Form 10-IEA) for AY 2024-25
• (c1) Do you wish to opt out of New Tax Regime for current assessment year  Yes  No (If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)

(Set B) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) o Yes o No Note- Option under section 115BAC(6) should be exercised in Form 10IEA on or before the due date for filing return u/s 139(1).

(c) Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to furnish return of income? – (Tick)  Yes  No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]

(d) If revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / /

(e) If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter Unique Number/Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (unique number) / /

(f) Residential Status in India (for individuals) (Tick applicable option)

A. Resident o You were in India for 182 days or more during the previous year [section 6(1)(a)] o You were in India for 60 days or more during the previous year, and have been in India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where Explanation 1 is not applicable] o You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)]  You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for

• a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or
• b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)]

B. Resident but not Ordinarily Resident o You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)] o You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)] You are a citizen of India or person of Indian origin, who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for 120 days or more but less than 182 days during the previous year [section 6(6)(c)] You are a citizen of India having total income, other than the income from foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by reason of your domicile or residence or any other criteria of similar nature [section 6(6)(d) rws 6(1A)]