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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th May, 2025
No. 45/2025
G.S.R. 294(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 (Seventeenth Amendment) Rules, 2025.
(2) They shall be deemed to have come into force on the 1st day of April, 2025.
[भागII—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
5
2.
In the Income-tax Rules, 1962, in Appendix II,––
(a)
for FORM ITR-V, the following FORM shall be substituted, namely: —
“FORM
ITR-V
INDIAN INCOME TAX RETURN VERIFICATION FORM
[Where the data of the Return of Income in Form ITR-1 (SAHAJ),
ITR-2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT
verified electronically]
(Please see rule 12 of the Income-tax Rules, 1962)
Assessment Year
2025-26
Name
PAN
Form Number
Filed u/s
e-Filing Acknowledgement Number
VERIFICATION
I,
son/ daughter of , solemnly declare that to the best of my knowledge and belief,
the information given in the return which has been submitted by me vide acknowledgement number
is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as and I am also competent to
make this return and verify it. I am holding permanent account number .
Signature
Date of
submission
Source IP address
System Generated Barcode/QR Code
Instructions:
1. Please e- verify the electronically transmitted return data using Aadhaar OTP or Login to e-Filing account
through Net-Banking login or EVC generated using Pre-Validated Bank Account/ Demat Account or EVC
generated through Bank ATM. Alternately, you may send the duly signed (preferably in blue ink) Form ITR-V
to “Centralized Processing Centre, Income Tax Department, Bengaluru 560500”, by SPEED POST ONLY.
2. Form ITR-V shall not be received in any other office of the Income-tax Department or in any other manner. The
confirmation of receipt of this Form ITR-V at ITD-CPC will be sent to the e-mail Id registered in the e-filing
account.
3. On successful verification, the return filing acknowledgement can be downloaded from e-Filing portal as a proof
of completion of process of filing the return of Income.
4. Please sign only in the box provided for signature. Signature anywhere else other than the box provided can
render the ITR-V invalid.
5. Where ITR data is electronically transmitted and ITR-V is submitted within 30 days of transmission of data - in
such cases the date of transmitting the data electronically shall be considered as the date of furnishing the return
of income.
6. Where ITR data is electronically transmitted but ITR-V is submitted beyond the time-limit of 30 days of
transmission of data - in such cases the date of ITR-V submission shall be treated as the date of furnishing the
return of income and all consequences of late filing of return under the Act shall follow.”;
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(b) for FORM ITR- Ack, the following FORM shall, be substituted, namely: —
“INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT
[Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2,
ITR-3, ITR-4(SUGAM), ITR-5, ITR-6, ITR-7 filed and verified]
(Please see rule 12 of the Income-tax Rules, 1962)
Assessment Year
2025-26
PAN
Name
Address
Status
Form Number
Filed u/s
e-Filing Acknowledgement Number
Taxable Income and Tax
details
Current Year business loss, if any
1
Total Income
1A
Book Profit under MAT, where applicable
2
Adjusted Total Income under AMT, where applicable
3
Net tax payable
4
Interest and Fee Payable
5
Total tax, interest and Fee payable
6
Taxes Paid
7
(+)Tax Payable /(-)Refundable (6-7)
8
Accreted
Income and Tax
Detail
Accreted Income as per section 115TD
9
Additional Tax payable u/s 115TD
10
Interest payable u/s 115TE
11
Additional Tax and interest payable
12
Tax and interest paid
13
(+)Tax Payable /(-)Refundable (12-13)
14
Income Tax Return electronically transmitted on DD-MM-YYYY 00:00:00 from IP address
__________________ and verified by__________________________ having PAN_________________ on
______________________using
*paper
ITR-Verification
Form
/
Electronic
Verification
Code
_____________________ generated through _______________________________________________mode
System Generated Barcode/QR Code
*Strike off whichever is not applicable
DO NOT SEND THIS ACKNOWLEDGEMENT TO CPC, BENGALURU”.
[F. No. 370142/21/2025-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
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 was last amended vide notification GSR 290(E), dated the
06 May, 2025.
Explanatory Memorandum- It is hereby certified that no person shall be adversely affected by giving
retrospective effect to these rules.
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.
