## Report on Income-tax Nineteenth Amendment Rules, 2025
**1. Executive Summary:**
This report analyzes the Income-tax Nineteenth Amendment Rules, 2025, as published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), No. 49. This amendment introduces a revised Form ITR-U for updated income tax returns. The core purpose of this amendment is to provide taxpayers with a mechanism to update their income within forty-eight months from the end of the relevant assessment year. The key finding is the introduction of specific guidelines and requirements for filing Form ITR-U, including eligibility criteria, timelines, and reasons for updating income.
**2. Introduction:**
This report aims to provide a comprehensive overview of the Income-tax Nineteenth Amendment Rules, 2025, based solely on the information provided within the official gazette notification. It outlines the changes introduced by the amendment, focusing on the updated Form ITR-U and its implications for taxpayers.
**3. Policy Overview:**
* **Amendment:** This is an amendment to the Income-tax Rules, 1962.
* **Core Objective(s):** The core objective, as inferred from the text, is to facilitate the updating of income tax returns by taxpayers who may have previously underreported income, not filed a return, chosen incorrect income heads, or seek to adjust carried forward losses, unabsorbed depreciation, or tax credits.
**4. Background and Rationale:**
* **Amendment:** The amendment likely aims to address situations where taxpayers need to rectify errors or omissions in their initially filed income tax returns. By introducing a formal mechanism (ITR-U) for updating returns, the government aims to encourage voluntary compliance and facilitate the correction of past tax filings. The specified time frame of forty-eight months suggests a willingness to allow adjustments within a reasonable period.
**5. Key Provisions / Changes:**
The primary change introduced by this amendment is the substitution of Form ITR-U, "INDIAN INCOME TAX UPDATED RETURN." Key aspects of the new form and its associated process include:
* **Form ITR-U:** This form serves as the vehicle for updating income within forty-eight months from the end of the relevant assessment year.
* **Eligibility:** Taxpayers are required to follow rule 12AC of the Income-tax Rules, 1962 to determine eligibility.
* **General Information (Part A):** The form requires taxpayers to provide information such as PAN, Aadhaar number, name, assessment year, and details of previously filed returns (if applicable). It also asks for the reason for updating the income and whether the return is being filed to reduce carried forward loss, unabsorbed depreciation, or tax credit. Further, it establishes time-based parameters for filing (within 12 months, 12-24 months, 24-36 months, or 36-48 months).
* **Computation of Total Updated Income and Tax Payable (Part B):** This section requires taxpayers to disclose additional income under various heads, total income as per the last valid return, amount payable (if any), and amount refundable (if any). It also requires taxpayers to mention the fee for default in furnishing return of income u/s 234F, regular assessment tax, if any, aggregate liability on additional income, additional income-tax liability on updated income, and net amount payable.
* **Tax Payments (Part BATI & B TAX PAYMENTS):** Taxpayers must provide details of tax payments made towards the updated return, including BSR code, date of deposit, serial number of challan, and the amount paid, separately for payments under section 140B.
* **Verification:** The form requires a verification statement confirming the accuracy of the information provided.
**6. Target Audience and Stakeholders:**
The target audience for this amendment includes:
* Individual taxpayers.
* Businesses.
* Tax professionals assisting taxpayers.
* Those who have either not filed returns or filed returns with errors or omissions and seek to rectify them.
* Taxpayers looking to adjust carried forward losses, unabsorbed depreciation, or tax credit.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Board of Direct Taxes (CBDT) is the responsible body, as indicated by the notification.
* **Procedures:** The amendment mandates the use of the new Form ITR-U for updated income tax returns. It outlines specific fields and information requirements for the form.
* **Timelines:** The amendment allows taxpayers to update their income within forty-eight months from the end of the relevant assessment year.
* **E-filing Utility:** Details made available by the e-filing utility are to be followed by taxpayers.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of this amendment include:
* Increased tax compliance through voluntary disclosure and correction of errors.
* Reduced litigation and disputes related to underreported income.
* Simplification of the process for updating income tax returns.
* Improved revenue collection for the government.
**9. Conclusion:**
The Income-tax Nineteenth Amendment Rules, 2025, represent a significant step towards facilitating voluntary tax compliance and correcting errors in previously filed income tax returns. The introduction of Form ITR-U provides a structured mechanism for taxpayers to update their income within a specified timeframe. This amendment is likely to have a positive impact on tax administration and revenue collection.
Key Entities Referenced
REGD. No. D. L.3300499: Registration number of the document.
19052025263221: A unique identifier for the document (likely a document number).
xxxGIDHxxx: An encoded identifier, possibly related to document processing or versioning.
CGDLE19052025263221: Another unique identifier for the document, similar to the one mentioned before.
xxxGIDExxx: An encoded identifier, possibly related to document processing or versioning.
THE GAZETTE OF INDIA: Official government publication of India.
PART IISection 3Subsection i: Section of The Gazette of India
MAY 19, 2025: Date of publication of the notification.
VAISAKHA 29, 1947: Date of publication according to the Indian national calendar.
No. 49 2025: Notification number for the year 2025.
G.S.R. 322E: Gazette of India number.
Incometax Act, 1961: The primary legislation being amended.
Central Board of Direct Taxes: The issuing authority for the notification.
NOTIFICATION: Type of document.
New Delhi: Place of publication.
Incometax Rules, 1962: Rules being amended by this notification.
Incometax Nineteenth Amendment Rules, 2025: Title of the amendment rules.
AppendixII: Appendix in Incometax Rules, 1962
Form ITR U: Form name for Income Tax Updated Return.
INDIAN INCOME TAX UPDATED RETURN: Full Name of ITR U Form
PART A GENERAL INFORMATION: Section in the ITR U form
1398A: Section of the Income Tax Act, 1961
Aadhaar: Aadhar Number
Acknowledgement No.: Acknowledgement Number for ITR Filing
ITRs 17: Different ITR types available for selection.
115JB: Section of the Income Tax Act, 1961
115JC: Section of the Income Tax Act, 1961
PART B ATI COMPUTATION OF TOTAL UPDATED INCOME AND TAX PAYABLE: Section in the ITR U form
23567: ITR Form Number
ITR14: ITR Form Number
244A: Section of the Income Tax Act, 1961
234F: Section of the Income Tax Act, 1961
140B: Section of the Income Tax Act, 1961
89: Section of the Income Tax Act, 1961
F. No. 370142202025TPL: File number associated with the notification.
PRADEEP SHARMA: Name of the issuing authority (Dy. Secy., Tax Policy and Legislation).
Department of Revenue: Department under which Central Board of Direct Taxes operates.
Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi110064: The printing and publishing information.
Controller of Publications, Delhi110054: The publishing information.
S.O. 969E: Number of the Gazette of India
March, 1962: Date of Gazette of India
GSR 303E: Number of the Gazette of India
May, 2025: Date of Gazette of India
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-19052025-263221
xxxGIDHxxx
CG-DL-E-19052025-263221
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 279] नई दिल्ली, सोमवार, मई 19, 2025/विै ाख 29, 1947
No. 279] NEW DELHI, MONDAY, MAY 19, 2025/VAISAKHA 29, 1947
वित्त मंत्रालय
(राजस्व विभाग)
(के न्द्रीय प्रत्यक्ष कर बोर्ड)
अविसूचना
नई दिल्ली, 19 मई, 2025
सं. 49 /2025
सा.का.वन. 322(अ).—के न्द्रीय प्रत्यक्ष कर बोर्ड, आयकर अदिदनयम, 1961 (1961 का 43) की िारा 295 के
साथ पदित िारा 139 की उपिारा (8क) द्वारा प्रित्त शक्तियो ोंका प्रयोग करते हुए, आयकर दनयम, 1962 का दनम्नदिक्तित
और सोंशोिन करता है, अथाडत् :-
1. सवक्षप्त नाम और प्रारंभ.—(1) इन दनयमो ोंका सोंदक्षप्त नाम आयकर (उन्नीसवाों सोंशोिन) दनयम, 2025 है।
(2) ये राजपत्र में उनके प्रकाशन की तारीि को प्रवृत्त होगों े।
3283 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. आयकर दनयम, 1962, पररदशष्ट-2 में प्ररूप आईटीआर-यू के स्थान पर दनम्नदिक्तित प्ररूप आईटीआर-यू
(अद्यतन दववरणी के दिए आईटीआर) रिे जाएोंगे, अथाडत् :––
भारतीय आयकर अद्यतन वििरणी
[व्यक्तियो ोंके दिए सुसोंगत दनिाडरण वर्ड के अोंत से अड़तािीस महीने के भीतर आय को अद्यतन करने के
प दिए]
रू आ.क.वि.- यू
प्र (पात्रता के दिए दनिेश िेिें)
“
(कृ पया आयकर दनयम, 1962 का दनयम 12कग िेिें)
भाग क सािारण जानकारी - 139(8क)
(क 1) पैन (क2) नाम (क3 आिार सोंख्या (12 अोंक)
(क4) दनिाडरण वर्ड (क 5) क्या इस दनिाडरण वर्ड के दिए (क 6)यदि हााँ ,
[कृ पया दनिेश िेिें] पहिे दववरणी फाइि की गई थी? क्या िारा 139(1) के अिीन फाइि दकया गया है
अन्य
हााँ नही ं
(कृ पया
(क7) यदि िागू हो, तो फाइि प्ररूप िजड करें,
र्रॉपर्ाउन से पाव.सों. और फाइि करने की तारीि
पावती सोंख्या या रसीि सोंख्या और मूि दववरणी / /
आईटीआर
फाइि करने की तारीि (दिन/माह/वर्ड)
प्रकार चुनें)
(क8) क्या आप िारा 139(8क) के पहिे, िूसरे, तीसरे और चौथे परोंतुक मेंअदिकदथत शतों के अनुसार अद्यतन दववरणी फाइि करने
के पात्र हैं?
हााँ नही ं
(क9) कृ पया अपनी आय को अद्यतन करने के दिए आईटीआर प्ररूप चुनें (आईटीआर 1-7 को र्रॉप-र्ाउन से चुना जाना चादहए और
ई-फाइदिोंग उपयोदगता द्वारा उपिब्ध कराए गए दववरण के अनुसार भरा जाना चादहए - दनिेश िेिें)
(क10) आपकी आय को अद्यतन करने के कारण:
दववरणी पहिे फाइि नही ोंदकया गया
आय की सही सूचना नही ोंिी गई
आय के गित शीर्ड चुने गए
अग्रेदर्त हादन में कमी
शेर् अवक्षयण में कमी
िारा 115ञि/115 ञग के अिीन प्रदतिेय कर में कमी
कर की गित िर
अन्य
(क11) क्या आप सुसोंगत दनिाडरण वर्ड के अोंत से 12 महीने तक सुसोंगत दनिाडरण वर्ड के अोंत से 12 से 24 महीनो ोंके बीच की
अवदि के िौरान अद्यतन दववरणी फाइि कर रहे हैं सुसोंगत दनिाडरण वर्ड की समाक्त त से 24 से 36 माह के बीच सुसोंगत दनिाडरण
वर्ड की समाक्त त से 36 से 48 माह के बीच
(क12) (क) क्या आप अग्रेदर्त हादन या शेर् अवक्षयण या प्रदतिेय कर को कम करने के दिए अद्यतन दववरणी फाइि कर रहे हैं?
हााँ नही ं
(ख) यदि हाों, तो कृ पया दनिाडरण वर्ड दनदिडष्ट करें जहाों इस अद्यतन दववरणी के कारण अग्रेदर्त हादन या शेर् अवक्षयण या प्रदतिेय कर
प्रभादवत हो रहा है। (कृपया र्रापर्ाउन मेन् यू से चयन करें)
क्या उपरोि (ि) में दनिाडरण वर्ड के दिए मूि/पुनरीदक्षत दववरणी फाइि की गई है हााँ नही ं
क्या उपरोि (ि) में दनिाडरण वर्ड के दिए अद्यतन दववरणी फाइि की गई है हााँ नही ं
भाग ख - कुल अद्यतन आय और देय कर की अवत संगणना
1. क आय का एक शीर्ड दजसके अिीन अद्यतन दववरणी रादश के अनुसार रुपये में अदतररि आय रूपए में रकम
िौटाई जा रही है
आय का शीर्ड (यदि हााँ, तो कृ पया अदतररि आय दनदिडष्ट करें)
क. वेतन से आय
ि. गृह सोंपदत्त से आय
ग. व्यापार या वृक्त तक से आय[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
घ. पूोंजीगत िाभ से आय
ङ. अन्य स्रोतो ोंसे आय
च. कु ि अदतररि आय (क+ि+ग+घ+ङ.)
ि. दपछिे वैि दववरणी के अनुसार कु ि आय (के वि उन मामिो ोंमें जहाों आयकर दववरणी पहिे
फाइि दकया गया है)
2. भाग ि-टीआई के अनुसार कुि अद्यतन आय आयकर दववरणी 2/3/5/6/7 या भाग ग
आ.क.दव – 1/4( यथा िागू) की कटौती और कर योग् य कुि आय (कृ पया अनुिेश िेिें)
3. िेय रादश, यदि कोई हो (अद्यतन आईटीआर के 2/3/5/6/7 या भाग घ अद्यतन आई.टी.आर-1
को सोंिेय कर की सोंगणना या भाग घ अद्यतन आई.टी.आर-1 (यथा िागू) के कर सोंगणना और
कर प्राक्तस् थदत (कृ पया अनुिेश िेिें)
4. वापसी योग्य रादश, यदि कोई हो (अद्यतन दकए गए आईटीआर 2/3/5/6/7 या भाग घ अद्यतन
आ.क.दव.-1 के सोंिेय कर की सोंगणना या भाग घ अद्यतन आ.क.दव.4 (यथा िागू) की कर
सोंगणना और कर प्राक्तस् थदत के भाग ि-टीटीआई के " प्रदतिाय " से िी जाए)
(कृपया दनिेश िेिें)
5. अोंदतम वैि दववरणी के आिार पर िेय रादश (के वि िागू मामिो ोंमें)
6. (i) दपछिे वैि दववरणी के अनुसार िावा दकया गया प्रदतिाय, यदि कोई हो (कृ पया दनिेश िेिें)
(ii) दपछिे वैि दववरणी के अनुसार जारी दकया गया कु ि प्रदतिाय, यदि कोई हो (इस रादश में
प्राप्त ब्याज िारा 244क के अिीन सक्तिदित होना चादहए) (कृ पया दनिेश िेिें)
7. पहिे दववरणी के अनुसार िारा 234च के अिीन आय की दववरणी प्रस्तुत करने में चूक के दिए
शुल्क
8. दनयदमत दनिाडरण कर (िागू मामिे में)
(कृ पया उस सोंिेय कर का उल् िेि करें जो रम म सों. 5 में घोदर्त सोंिेय कर के अदिक है और
उपर है)
9. अदतररि आय पर सकि िेयता
(i) [3+6ii-(5+8+4))] प्रदतिाय जारी की गई है
(ii) [3+6i-(5+8+4))] प्रदतिाय जारी नही ोंदकया गया है
10. अद्यतन आय पर अदतररि आयकर िेयता [25% or 50% या 60% या 70% of (9-7)]
11. िेय शुद्ध रकम (9+10 )
12. 140ि के अिीन सोंिेय कर
13. िेय कर (11-12)
14. कर सोंिाय (के वि अद्यतन दववरणी के अनुसार)
क िारा 140ि के अिीन अद्यतन दववरणी पर कर के भुगतान का दववरण
रम .सों. बीएसआर कोर् जमा करने की तारीि चािान रकम की रकम(रु.)
र (दिन/माह/वर्ड)) रम म सोंख्या
क
न
िी (1) (2) (3) (4) (5)
अ
क i
े
ि ii
0
4 iii
1
iv
दटप्पण► भाग ि-अदत के रम . सों.11पर िारा 140ि के अिीन सोंिेय कर का योग
ि अदग्रम कर/स्व-दनिाडरण कर/दनयदमत दनिाडरण कर के भुगतान का दववरण, दजसके दिए जमा नही ोंदकया गया है पहिे के
दववरणी में िावा दकया गया है (उसके दिए िारा 140ि(2) के अिीन प्रदतिेय की अनुमदत नही ोंहै)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
त रम .सों. बीएसआर कोर् जमा करने की तारीि चािान रादश की रकम(रु.)
म
यद (दिन/माह/वर्ड)) रम म सोंख्या
न
कन/द
कर
(1) (2) (3) (4 ) (5)
ल्ोंा ण
र i
ूम िडा
- स्व दन ii
/ iii
म
अदग्र iv
दटप्पण ► िारा 140ि(2) के अिीन उपरोि के दिए प्रदतिेय की अनुमदत नही ोंहै
15. िारा 89के अिीन राहत दजसका िावा पहिे दववरणी में नही ोंदकया गया है [उसके दिए िारा 140 रुपए
ि (2) के अिीन राहत की अनुमदत नही ोंहै]
सत्यापन
मैं,_______________ पुत्र/पुत्री_________ सत्यदनष्ठा से घोर्णा करता हों दक मेरे सवोत्तम ज्ञान और दवश्वास के अनुसार, दववरणी में िी गई
जानकारी सही और पूणड है और आयकर अदिदनयम, 1961 के उपबोंिो ोंके अनुसार है। मैं आगे घोर्णा करता हों दक मैं हों इस दववरणी
को ___________ (ई-फाइदिोंग उपयोदगता में प्रिान करने के दिए र्रॉप र्ाउन) के रूप में अपनी क्षमता में बना रहा हों और मैं इस दववरणी
को बनाने और इसे सत्यादपत करने के दिए भी सक्षम हों। मेरे पास स्थायी िाता सोंख्या है। (कृ पया दनिेश िेिें)।
तारीि: हस्ताक्षर: ’.
[फा. सों. 370142/20/2025-टीपीएि]
प्रिीप शमाड, उप सदचव, कर नीदत और दविायन
विप्पण : मूि दनयम, भारत के राजपत्र, असािारण, भाग II, िोंर् 3, उपिोंर् (ii) अदिसूचना सोंख्या
का.आ. 969(अ), तारीि 26 माचड, 1962 द्वारा प्रकादशत दकए गए थे और उनका अोंदतम सोंशोिन
अदिसूचना सोंख्या सा.का.दन. 303 (अ), तारीि 09 मई, 2025 द्वारा दकया गया ।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 19th May, 2025
No. 49 /2025
G.S.R. 322(E).—In exercise of the powers conferred by sub-section (8A) of 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 the Income-tax Rules, 1962,
namely:-
1. Short title and commencement. — (1) These rules may be called the Income-tax
(Nineteenth 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, in Appendix-II, for Form ITR U, the following Form
ITR-U (ITR for updated return) shall be substituted, namely: —
INDIAN INCOME TAX UPDATED RETURN
ITR-U
[For persons to update income within forty-eight months from the end of the
M
relevant assessment year]
R
O
F (Refer instructions for eligibility)
“
(Please see rule 12AC of the Income-tax Rules, 1962)
PART A - GENERAL INFORMATION – 139(8A)
(A1) PAN (A2) (A3) Aadhaar Number (12 digits)
Name
(A4) Assessment Year (A5) whether return (A6) If yes,
[Please see instruction] previously filed for this
Whether filed u/s 139(1) Others
assessment year?
Yes No
(A7) If applicable, enter form filed, (Please Ack No. and date of filing
Acknowledgement No. or Receipt No. select ITR
/ /
and Date of filing original return type from
(DD/MM/YYYY) drop-
down)
(A8) Are you eligible for filing an updated return as per the conditions laid out in first, second, third and fourth
provisos to section 139(8A)?
Yes No
(A9) Please choose the ITR form for updating your income (ITRs 1-7 to be selected from drop-down and filled
as per the details made available by e-filing utility – see instruction)
(A10) Reasons for updating your income:
Return previously not filed
Income not reported correctly
Wrong heads of income chosen
Reduction of carried forward loss
Reduction of unabsorbed depreciation
Reduction of tax credit u/s 115JB/115JC
Wrong rate of tax
Others6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(A11) Are you filing the updated return during the period
upto 12 months from the end of the relevant assessment year
between 12 to 24 months from the end of the relevant assessment year
between 24 to 36 months from the end of the relevant assessment year
between 36 to 48 months from the end of the relevant assessment year
(A12) (a) Are you filing the updated return to reduce carried forward loss or unabsorbed depreciation or tax
credit? Yes No
(b) If yes, please specify the assessment years where carried forward loss or unabsorbed depreciation or tax
credit is being affected because of this updated return. (Please select from drop down menu)
Whether original/revised return has been filed for the AY in (b) above Yes No
Whether updated return has been filed for the AY in (b) above Yes No
PART B – ATI COMPUTATION OF TOTAL UPDATED INCOME AND TAX PAYABLE
1. A Head of income under which additional income is being returned as per Amount in Rs.
Updated Return
Head of income (If yes, please specify additional income)
a Income from Salary
b Income from House Property
c Income from Business or Profession
d Income from Capital gains
e Income from other Sources
f. Total additional income (a+b+c+d+e)
B. Total income as per last valid return (only in cases where the Income Tax
Return has previously been filed)
2. Total income
As per Part B-TI of ITR-2/3/5/6/7 or Part C– Deductions and Taxable Total
Income of ITR-1/4 (as applicable)
(Please see instruction)
3. Amount payable, if any
(To be taken from the “Amount payable” of Part B-TTI of updated ITR-2/3/5/6/7
or Part D-Computation of Tax Payable of updated ITR-1 or Part D- Tax
computations and Tax Status of updated ITR-4) (as applicable)
(Please see instruction)
4. Amount refundable, if any
(To be taken from “Refund” of Part B-TTI of updated ITR-2/3/5/6/7 or Part D-
Computation of Tax Payable of updated ITR-1 or Part D- Tax computations and
Tax Status of updated ITR-4) (as applicable)
(Please see instruction)
5. Amount payable on the basis of last valid return (only in applicable cases)
6. (i) Refund claimed as per last valid return, if any (Please see instruction)
(ii) Total Refund issued as per last valid return, if any (including interest u/s
244A received) (Please see instruction)
7. Fee for default in furnishing return of income u/s 234F
8. Regular Assessment Tax, if any (in applicable cases)
(Please mention the tax paid which is over and above the tax payable declared in
sl.no.5)
9. Aggregate liability on additional income,
(i) in case refund has been issued [3 + 6ii- (5 + 8 +4)])
(ii) in case refund has not been issued [3 + 6i – (5+8+4)]
10. Additional income-tax liability on updated income [25% or 50% or 60% or
70% of (9-7)]
11. Net amount payable (9+10)
12. Tax paid u/s 140B
13. Tax due (11-12)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7
14. TAX PAYMENTS (ONLY as per Updated Return)
A Details of payments of tax on updated return u/s 140B
B
Sl. BSR Code Date of Deposit Serial Number of Amount (Rs.)
0 No. (DD/MM/YYYY) Challan
4
1
S
(1) (2) (3) (4) (5)
U/
i
D
I ii
A
P iii
X
A iv
T NOTE ► Enter the totals of tax paid u/s 140B at Sl. No.11 of Part B-ATI
B TAX PAYMENTS
T/ Details of payments of Advance Tax / Self-Assessment Tax / Regular Assessment Tax, credit for which
N
has not been claimed in the earlier return (credit for the same is not to be allowed again under section
ME
ME
140B(2))
SS
S
ES
SS SE XSl. BSR Code Date of Deposit Serial Number of Amount (Rs.)
AS ANo. (DD/MM/YYYY) Challan
LF R A T T (1) (2) (3) (4) (5)
EA N
SL i
E/U
CG ii
NE
AR iii
V
D iv
A
NOTE ► Credit for above is not to be allowed again under section 140B(2)
15. Relief u/s 89 which is not claimed in earlier return [relief for the same is not to be allowed Rs.
under section 140B(2)]
VERIFICATION
I, ……………………. son/ daughter of ………………………. solemnly declare that to the best of my
knowledge and belief, the information given in the return 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 ………………… (drop down to be provided in e-filing utility) and I am also competent to
make this return and verify it. I am holding permanent account number. (Please see instruction).
……………………….
Date: ………………… Signature:”.
[F. No. 370142/20/2025-TPL]
PRADEEP SHARMA, Dy. 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 number GSR 303(E), dated the 09th May, 2025.
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