This notification, G.S.R. 555(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, on August 18, 2025, introduces the Income-tax Twenty-Second Amendment Rules, 2025. These rules further amend the Income-tax Rules, 1962, and come into force on the date of their publication in the Official Gazette.
The amendment inserts new rules 3C and 3D after rule 3B in the Income-tax Rules, 1962. Rule 3C defines the prescribed salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Income-tax Act, 1961 as four lakh rupees. Rule 3D defines the prescribed gross total income for the purposes of clause (vi) of the proviso to clause (2) of section 17 of the Act as eight lakh rupees.
The notification number is 1332025/F. No. 370142272025/TPL. Kritika Jain, Under Secretary, Tax Policy and Legislation, is the contact person. The Income-tax Rules, 1962, were initially published under S.O. 969(E) on March 26, 1962, and last amended via notification number G.S.R. 553(E), dated August 14, 2025.
Key Entities Referenced
Ministry of Finance: A department of the government responsible for financial matters.
Central Board of Direct Taxes: A government agency responsible for direct tax administration.
Income-tax Act, 1961: The primary legislation governing income tax in India.
Income-tax Rules, 1962: The rules framed under the Income-tax Act, 1961, providing detailed procedures and guidelines.
Income tax Twenty Second Amendment Rules, 2025: Amendment to the Income-tax Rules, 1962.
New Delhi: The location of the notification, likely the city where the Ministry of Finance is located, Delhi, India.
Kritika Jain: Under Secretary, Tax Policy and Legislation.
Mayapuri, New Delhi: Location of the Government of India Press, Delhi, India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E1x8x0x 82025-265477
CG-DL-E-18082025-265477
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 511] नई ददल्ली, सोमिार, अगस्ट्त 18, 2025/श्रािण 27, 1947
No. 511] NEW DELHI, MONDAY, AUGUST 18, 2025/SHRAVANA 27, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई ददल्ली, 18 अगस्ट्त, 2025
आय-कर
सा.का.जन. 555(अ).––केन्द्रीय सरकार, आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 17 के खंड (2) के
साथ पठित धारा 295 द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, आयकर जनयम, 1962 का और संिोधन करन े के जलए
जनम्नजलजखत जनयम बनाती ह,ै अथाडत ् :-
1. (1) इन जनयमों का संजक्षप्त नाम आयकर (बाइसिां संिोधन) जनयम, 2025 ह ै।
(2) ये रािपत्र म इनके प्रकािन की तारीख को प्रिृत्त होंगे।
2.आय-कर जनयम, 1962 म जनयम 3ख के पश्चात ् जनम्नजलजखत जनयम अंत:स्ट्थाजपत दकया िाएगा, अथातड ्:-
“3ग. अजधजनयम की धारा 17 के खड (2) के उपखंड (iii) की मद (ग) के प्रयोिनों के जलए िते न आय-
अजधजनयम की धारा 17 के खंड (2) के उपखंड (iii) की मद (ग) के प्रयोिनों के जलए “िेतन” िीर्ड के अधीन जिजहत
आय चार लाख रूपए होगी।
5494 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3घ. अजधजनयम की धारा 17 के खंड (2) के परंतुक के खंड (vi) के प्रयोिनों के जलए सकल कुल आय-
अजधजनयम की धारा 17 के खडं (2) के परंतुक के खडं (vi) के प्रयोिनों के जलए जिजहत सकल कुल आय आि लाख रूपए
होंगी।”।
[अजधसूचना स.ं 133/2025/फा. स.ं 370142/27/2025-टीपीएल]
कृजतका िैन, अिर सजचि, कर नीजत और जिधान
ठटप्पण : आयकर जनयम, 1962 भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (ii) म संख्याक का.आ. 969(अ),
तारीख 26 माच,ड 1962 द्वारा प्रकाजित दकए गए थ े और अंजतम बार अजधसूचना संख्याक सा.का.जन. 553(अ),
तारीख 14 अगस्ट्त, 2025 द्वारा दकया गया ।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th August, 2025.
INCOME-TAX
G.S.R. 555(E).–––In exercise of the powers conferred by clause (2) of section 17 read with section 295 of
the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend
the Income-tax Rules,1962, namely: ‒
1. (1) These rules may be called the Income tax (Twenty Second Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in Official Gazette.
2. In the Income-tax Rules, 1962, after rule 3B, the following rules shall be inserted, namely: ––
―3C. Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act. ––
For the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act, the prescribed income under
the head "Salaries" shall be four lakh rupees.
3D. Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act. ––
For the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act, the prescribed gross total income
shall be eight lakh rupees.‖.
[Notification No. 133/2025/F. No. 370142/27/2025-TPL]
KRITIKA JAIN, Under Secy. (Tax Policy and Legislation)
Note: The Income-tax Rules,1962 were published in the Gazette of India, Extraordinary, Part II, section 3,
th
sub-section (ii), vide number S.O. 969 (E) dated the 26 March, 1962 and was last amended vide
notification number G.S.R. 553(E), dated the 14th August, 2025.
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