Ministry of Finance Department of Revenue Central Board of Direct Taxes

Amendment of the Rule 2DCA of the Income Tax Rules, 1962 to align it with the amended provisions of section 10(23FE) of the Income Tax Act, 1961

Issue Date: 01 September 2025 Published: 01 September 2025

Gazette ID: CG-DL-E-01092025-265864 Download PDF

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Core Purpose

This notification amends the Income-tax Rules, 1962, by substituting specific financial year figures and calendar years within rule 2DCA.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Direct Taxes, issued Notification G.S.R. 598(E) on September 1, 2025, in exercise of powers conferred by section 295 read with the fourth, fifth and sixth provisos and Explanation 3 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961). These rules, called the Income-tax (Twenty-Fifth Amendment) Rules, 2025, come into force from their publication date in the Official Gazette. The amendments specifically target rule 2DCA of the Income-tax Rules, 1962. In sub-rule (2), fourth proviso, "2025-26" is substituted with "2031-32" and "2024-25" with "2030-31". Similar substitutions are made in sub-rule (3), fourth proviso, and sub-rule (4), third proviso. Additionally, in Explanation 1, clause (d) and clause (e), "2024" is substituted with "2030", and in the proviso to clause (h), "2024-25" is substituted with "2030-31". The original Income-tax Rules, 1962, were published vide S.O. 969(E) dated March 26, 1962, and last amended by G.S.R. 566(E) dated August 21, 2025. The notification was signed by Rohit Singh, Under Secretary, Tax Policy and Legislation.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01092025-265864 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 554] NEW DELHI, MONDAY, SEPTEMBER 1, 2025/BHADRA 10, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 1st September, 2025 (INCOME-TAX) G.S.R. 598(E). — In exercise of the powers conferred by section 295 read with the fourth, fifth and sixth provisos and Explanation 3 to clause (23FE) of section 10 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 (Twenty-Fifth Amendment) Rules, 2025. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in rule 2DCA, — (a) in sub-rule (2), in the fourth proviso,- (i) for the figures "2025-26", the figures "2031-32" shall be substituted; (ii) for the figures "2024-25", the figures "2030-31" shall be substituted; (b) in sub-rule (3), in the fourth proviso, - (i) for the figures “2025-26”, the figures “2031-32" shall be substituted; (ii) for the figures "2024-25", the figures "2030-31" shall be substituted; (c) in sub-rule (4), in the third proviso, (i) for the figures "2025-26", the figures "2031-32" shall be substituted; (ii) for the figures “2024-25", the figures "2030-31" shall be substituted; (d) in Explanation 1,– (i) in clause (d), for the figures "2024", the figures "2030” shall be substituted; (ii) in clause (e), for the figures "2024", the figures "2030” shall be substituted; (iii) in the proviso to clause (h), for the figures "2024-25", the figures "2030-31" shall be substituted. [F. No. 141/2025/F. No. 370142/30/2025-TPL] ROHIT SINGH, Under Secy., Tax Policy and Legislation Note: The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and were last amended vide notification number G.S.R. 566(E) dated the 21st August, 2025. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA 2025 22:45:15 +0

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