**Policy Summary**
This notification, titled the "Incometax Twenty-Fifth Amendment Rules, 2025," was issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, on September 1, 2025. It amends the Incometax Rules, 1962, specifically rule 2DCA, sub-rules 2, 3, and 4, and Explanation 1. The amendment involves substituting certain figures related to financial years.
Specifically, the figures "202526" are replaced with "203132," and "202425" are replaced with "203031" in specified provisos of sub-rules 2, 3, and 4 of rule 2DCA. Additionally, in Explanation 1, the figures "2024" are replaced with "2030" in clauses (d) and (e), and "202425" is replaced with "203031" in the proviso to clause (h).
This amendment is issued in exercise of the powers conferred by section 295 read with the fourth, fifth, and sixth provisos and Explanation 3 to clause (23FE) of section 10 of the Incometax Act, 1961 (43 of 1961). The rules come into force from the date of their publication in the Official Gazette.
The notification number is G.S.R. 598(E), and the file reference is F. No. 141/2025-TPL [F. No. 370142/30/2025-TPL]. Further information can be obtained from Rohit Singh, Under Secretary, Tax Policy and Legislation. The Incometax Rules, 1962, were originally published under S.O. 969(E) on March 26, 1962, and last amended vide notification number G.S.R. 566(E) dated August 21, 2025.
Key Entities Referenced
Central Board of Direct Taxes: A government organization under the Department of Revenue, Ministry of Finance, responsible for direct tax administration in India.
Incometax Act, 1961: The primary legislation governing income tax in India (Act 43 of 1961).
Incometax Rules, 1962: The set of rules framed under the Incometax Act, 1961, providing detailed procedures for the implementation of the Act.
New Delhi: The location of the notification, New Delhi, Delhi.
Ministry of Finance: The government ministry responsible for the financial and economic affairs of India.
Department of Revenue: A department under the Ministry of Finance responsible for tax collection and administration.
Incometax TwentyFifth Amendment Rules, 2025: The specific amendment rules being introduced in the notification.
G.S.R. 598E: The Gazette of India number for the notification related to the Incometax rules.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01092025-265864
xxxGIDHxxx
CG-DLxx-ExG-I0D1E0x9x2x0 25-265864
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 554] नई दिल्ली, सोमिार, जसतम्ब र 1, 2025/भाद्र 10, 1947
No. 554] NEW DELHI, MONDAY, SEPTEMBER 1, 2025/BHADRA 10, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 1 जसतम्ब र, 2025
(आय-कर)
सा.का.जन. 598(अ).— केंद्रीय प्रत्यक्ष कर बोडड, आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड
(23चङ) के चौथ े परंतुक, पांचिे परंतुक और छठे परंतुक तथा स्ट् पष्ट ीकरण 3 के साथ पठठत धारा 295 द्वारा प्रित्त िजियों
का प्रयोग करते हुए, आयकर जनयम, 1962 का और संिोधन करने के जलए जनम्नजलजखत जनयम बनाती ह,ै अथाडतः-
1. (1) इन जनयमों का संजक्षप्त नाम आयकर (पचीसिााँ संिोधन) जनयम, 2025 ह।ै
(2) य ेरािपत्र में इनके प्रकािन की तारीख को प्रिृत्त होंगे ।
2. आय-कर जनयम 1962 के जनयम 2घगक में,-
(क) उपजनयम (2) के चौथ ेपरंतुक में,-
5837 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(i) “2025-26” अंकों के स्ट्थ ान पर “2031-32” अंक रखे िाएगं े;
(ii) “2024-25” अंकों के स्ट्थ ान पर “2030-31” अंक रखे िाएगं े;
(ख) उपजनयम (3) के चौथ ेपरंतुक में,-
(i) “2025-26” अंकों के स्ट्थ ान पर “2031-32” अंक रखे िाएगं े;
(ii) “2024-25” अंकों के स्ट्थ ान पर “2030-31” अंक रखे िाएगं े;
(ग) उपजनयम (4) के तीसरे परंतुक में,-
(i) “2025-26” अंकों के स्ट्थ ान पर “2031-32” अंक रखे िाएगं े;
(ii) “2024-25” अंकों के स्ट्थ ान पर “2030-31” अंक रखे िाएगं े;
(घ) स्ट् पष्ट ीकरण 1 में,-
(i) खडं (घ) में, “2024” अंकों के स्ट् थान पर “2030” अंक रखे िाएंगे;
(ii) खंड (ङ) म,ें “2024” अंकों के स्ट् थान पर “2030” अंक रखे िाएंगे;
(iii) खंड (ि) के परंतुक में, “2024-25” अंकों के स्ट् थान पर “2030-31” अंक रखे िाएगं े।
[फा .स.ं 141/2025/फा.स.ं 370142/30/2025-टीपीएल]
रोजहत ससंह, अिर सजचि, कर नीजत और जिधान
ठटप्पणः- आय-कर जनयम, 1962 भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (ii) में संखयांक का.आ. 969(अ),
तारीख 26 माचड, 1962 द्वारा प्रकाजित दकए गए थ े और अजं तम बार अजधसूचना संखयांक सा.का.जन 566(अ),
तारीख 21 अगस्ट्त 2025 द्वारा संिोजधत दकए गए थ े।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st September, 2025
(INCOME-TAX)
G.S.R. 598(E).— In exercise of the powers conferred by section 295 read with the fourth, fifth and sixth
provisos and Explanation 3 to clause (23FE) of section 10 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 (Twenty-Fifth Amendment) Rules, 2025.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962, in rule 2DCA,––
(a) in sub-rule (2), in the fourth proviso,–[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
(i) for the figures “2025-26”, the figures “2031-32” shall be substituted;
(ii) for the figures “2024-25”, the figures “2030-31” shall be substituted;
(b) in sub-rule (3), in the fourth proviso,–
(i) for the figures “2025-26”, the figures “2031-32” shall be substituted;
(ii) for the figures “2024-25”, the figures “2030-31” shall be substituted;
(c) in sub-rule (4), in the third proviso, –
(i) for the figures “2025-26”, the figures “2031-32” shall be substituted;
(ii) for the figures “2024-25”, the figures “2030-31” shall be substituted;
(d) in Explanation 1,–
(i) in clause (d), for the figures “2024”, the figures “2030” shall be substituted;
(ii) in clause (e), for the figures “2024”, the figures “2030” shall be substituted;
(iii) in the proviso to clause (h), for the figures “2024-25”, the figures “2030-31” shall be
substituted.
[F. No. 141/2025/F. No. 370142/30/2025-TPL]
ROHIT SINGH, Under Secy., Tax Policy and Legislation
Note: The Income-tax Rules, 1962 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. 566(E) dated the 21st August, 2025.
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