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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-25032025-261944
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 158]
NEW DELHI, TUESDAY, MARCH 25, 2025/CHAITRA 4, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 25th March, 2025
No. 21/2025
INCOME-TAX
G.S.R. 193(E). In exercise of the powers conferred by section 295 read with sub-section (2) of section
92CB 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 (Sixth 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 10TA, in clause (b),–
I.
in sub-clause (iii), at the end, the word “or” shall be inserted;
II.
after sub-clause (iii), the following sub-clause shall be inserted, namely:-
"(iv) lithium ion batteries for use in electric or hybrid electric vehicles.";
(b) in rule 10TD, —
I.
in sub-rule (2A), in the Table, -
(A) in Sl.No. 1, in column number (3), in clause (ii), for the word "two", the word "three" shall be
substituted;
(B) in Sl.No. 2, in column number (3), in clause (ii), for the word "two", the word “three" shall be
substituted;
(C) in Sl.No. 3, in column number (3), in the opening portion, for the word "two", the word "three"
shall be substituted;
(D) in Sl.No. 7, in column number (3), for the word "two", the word “three” shall be substituted;
(E) in Sl.No. 8, in column number (3), for the word "two", the word “three” shall be substituted;
II.
in sub-rule (3B), for the words and figures "assessment years 2020-21, 2021-22, 2022-23, 2023-24
and 2024-25", the words and figures "assessment years 2020-21, 2021-22, 2022-23, 2023-24, 2024-
25, 2025-26 and 2026-27" shall be substituted;
(c) in rule 10TE, in sub-rule (2), in the fourth proviso, after the word, figures and letters "rule 10TD", the
words "for one assessment year" shall be inserted.
[F. No. 370142/6/2025-TPL]
THAKUR SINGH MAPWAL, Director
Note: The principal rules 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. 145(E) dated the 24th February, 2025.