26Q and 27Q Form Amended
INCOME-TAX (SEVENTH AMENDMENT) RULES 2025
NOTIFICATION G.S.R. 195(E) [NO. 22/2025/F.NO. 370142/08/2025-TPL], DATED 27-3-2025
In exercise of the powers conferred by section 295, read with section 194T 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 (Seventh 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, in Appendix II, —
(A) in Form No. 26Q, —
| (i) | in the heading, after the figures and letter “194S”, the figures and letter “194T” shall be inserted; | |
| (ii) | in the Annexure, in the Note no. 16, in the Table at the end, the following shall be inserted, namely : — |
| “194T | Payment of salary, remuneration, commission, bonus or interest to a partner of firm | 94T”; |
(B) in Form No. 27Q, —
| (i) | in the heading, after the figures and letter “194N”, the figures and letter “194T” shall be inserted; | |
| (ii) | in the Annexure, in the Note no. 13, in the table, for the row, — |
| “195 | Other sums payable to a non-resident | 94T”; |
| the following rows shall be substituted, namely : — |
| “194T | Payment of salary, remuneration, commission, bonus or interest to a partner of firm | 94T | |
| 195 | Other sums payable to a non-resident | 195″ |
ASHISH KUMAR AGRAWAL, Deputy Secy.