ITR V AY 2025-26 Notified
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th May, 2025
No. 45/2025
G.S.R. 294(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 Incometax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (Seventeenth Amendment) Rules, 2025.
(2) They shall be deemed to have come into force on the 1st day of April, 2025
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