Notification no. 23/2025 dated 28.03.2025- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 23/2025 dated 28.03.2025 to make following rules further to amend the Income-tax Rules, 1962, in exercise of the powers conferred by section 44AB and section 295 of the Income tax Act, (43 of 1961).

These rules may be called the Income-tax (Eighth Amendment) Rules, 2025. They shall come into force on the 1st day of April, 2025.

In the Income-tax Rules, 1962, in Appendix II, in Form no. 3CD, in Part B, –