Central Board of Direct Taxes (CBDT) issued notification no. 46/2025 dated 09.05.2025 to introduce FORM ITR-7 for AY 2025-26.
The Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: –
(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.
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