Ministry of Finance Department of Revenue Central Board of Direct Taxes

Amendment of the Income Tax Rules, 1962 subsequent to amendment of Section 17 of the Income Tax Act 1961

Issue Date: 18 August 2025 Published: 18 August 2025

Gazette ID: CG-DL-E-18082025-265477 Download PDF

Back to Feed

Core Purpose

This notification introduces the Income tax (Twenty Second Amendment) Rules, 2025, to further amend the Income-tax Rules, 1962, by inserting new rules 3C and 3D.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued Notification G.S.R. 555(E) on August 18, 2025, in exercise of powers conferred by clause (2) of section 17 read with section 295 of the Income-tax Act, 1961 (43 of 1961). These rules, titled the Income tax (Twenty Second Amendment) Rules, 2025, shall come into force on the date of their publication in the Official Gazette. They amend the Income-tax Rules, 1962, by inserting two new rules after rule 3B. Rule 3C prescribes that 'Salary income' for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act shall be four lakh rupees. Rule 3D prescribes that 'Gross total income' for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act shall be eight lakh rupees. The Income-tax Rules, 1962, were originally published vide S.O. 969 (E) dated 26th March, 1962, and were last amended by G.S.R. 553(E) dated 14th August, 2025.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-18082025-265477 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 511] NEW DELHI, MONDAY, AUGUST 18, 2025/SHRAVANA 27, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 18th August, 2025. INCOME-TAX G.S.R. 555(E).—In exercise of the powers conferred by clause (2) of section 17 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government 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 Second 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, after rule 3B, the following rules shall be inserted, namely: — "3C. Salary income for the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act. — For the purposes of item (c) of sub-clause (iii) of clause (2) of section 17 of the Act, the prescribed income under the head "Salaries" shall be four lakh rupees. 3D. Gross total income for the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act. — For the purposes of clause (vi) of Proviso to clause (2) of section 17 of the Act, the prescribed gross total income shall be eight lakh rupees.". [Notification No. 133/2025/F. No. 370142/27/2025-TPL] KRITIKA JAIN, 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 was last amended vide notification number G.S.R. 553(E), dated the 14th 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.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free