MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th May, 2025
No. 46/2025
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: –
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies required to furnish return under
sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only]
Download ITR 7