CBDT has notified the ITR-3 Form for Assessment Year 2025–26 under the Income-tax (13th Amendment) Rules, 2025 - 41/2025 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 41/2025 New Delhi, the 30th April, 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: [F.No. 370142/14/2025-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 notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification number G.S.R. 271(E), dated the 29th April, 2025. Explanatory Memorandum:- It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules.