Income-tax (Sixteenth Amendment) Rules, 2025 - 44/2025 - Income Tax

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 44/2025 New Delhi, the 6th May, 2025 G.S.R 290(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 the Income-tax Rules, 1962 , namely:- 1. (1) These rules may be called the Income-tax (Sixteenth 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 , in Appendix II , for FORM ITR-6, the following FORM shall be substituted, namely: - [F.No. 370142/16/2025-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. 287(E), dated the 03 May, 2025. Explanatory Memorandum: - It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules.