Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-27032025-262000
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 160]
NEW DELHI, THURSDAY, MARCH 27, 2025/ CHAITRA 6, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th March, 2025
G.S.R. 195(E). — In exercise of the powers conferred by section 295 read with section 194T 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 (Seventh 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, in Appendix II,—
(A) in Form No. 26Q, —
(i) in the heading, after the figures and letter "194S", the figures and letter "194T" shall be inserted;
(ii) in the Annexure, in the Note no. 16, in the Table at the end, the following shall be inserted, namely
:-
+-------+---------------------------------------------------------------+------+
| 194T | Payment of salary, remuneration, commission, bonus or interest to a partner of firm | 94T"; |
+-------+---------------------------------------------------------------+------+
(B) in Form No. 27Q,-
(i) in the heading, after the figures and letter "194N", the figures and letter "194T” shall be inserted;
(ii) in the Annexure, in the Note no. 13, in the table, for the row,-
+-------+-------------------------------+-------+
| 195 | Other sums payable to a non-resident | 195"; |
+-------+-------------------------------+-------+
the following rows shall be substituted, namely :-
+-------+---------------------------------------------------------------+------+
| 194T | Payment of salary, remuneration, commission, bonus or interest to a partner of firm | 94T |
+-------+---------------------------------------------------------------+------+
| 195 | Other sums payable to a non-resident | 195" |
+-------+---------------------------------------------------------------+------+
[No. 22/2025/F. No. 370142/08/2025-TPL]
ASHISH KUMAR AGRAWAL, Dy. Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii),
vide notification number S.O. 969 (E), dated the 27th March, 1962 and were last amended vide notification number
G.S.R 193 (E), dated the 25th March, 2025.