INCOME TAX Notification No. 133/2025 Dated 18.08.2025 Rule 3C and 3D for Perquisite

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th August, 2025.
INCOME-TAX
G.S.R. 555(E).–––In exercise of the powers conferred by clause (2) of section 17 read with section 295 of
the Income-tax Act, 1961 (43 of 1961), the Central Government 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 Second Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in Official Gazette.
2. In the Income-tax Rules, 1962, after rule 3B, the following rules shall be inserted, namely: ––
―3C. Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act. ––
For the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act, the prescribed income under
the head “Salaries” shall be four lakh rupees.
3D. Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act. ––
For the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act, the prescribed gross total income
shall be eight lakh rupees.‖.
[Notification No. 133/2025/F. No. 370142/27/2025-TPL]
KRITIKA JAIN, 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 26 th March, 1962 and was last amended vide notification number G.S.R. 553(E), dated the 14th August, 2025

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