Notification no. 14/2025 dated 07.02.2025- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 14/2025 dated 07.02.2025 whereby the Central Board of Direct Taxes makes the following rules further to amend the Income-tax Rules, 1962,

1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2025

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,–

(a) in rule 114DA, in sub-rule (1), for the words, figures and letter “Form No. 49C”, the words, figures and letter “Form No. 49C within eight months from the end of such financial year” shall be substituted;

(b) in Appendix-II, for Form No. 49C, the following shall be substituted, namely:-