CBDT has notified the ITR-7 Form for Assessment Year 2025–26 under the Income-tax (Eighteenth Amendment) Rules, 2025 - 46/2025 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 46/2025 New Delhi, the 9th May, 2025 G.S.R. 303(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 (Eighteenth Amendment) Rules, 2025. (2) They shall be deemed to have come into force on the 1st day of April, 2025. 2. In the Income-tax Rules, 1962 , in Appendix - II , for FORM ITR-7, the following FORM shall be substituted, namely : - [F.No. 370142/18/2025-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 GSR 294(E), dated the 07th May, 2025. Explanatory Memorandum : It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules.