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Taxation Central Ministry of Finance Income Tax Act, 1961

Income-tax (Fifth Amendment) Rules, 2025

24-Feb-2025 | No. 17/2025

Government of India has passed the Income-tax (Fifth Amendment) Rules, 2025, amending the provisions of Income Tax Rules, 1962, effective from 24th February, 2025.

Highlights of the amendment:

- Substitution of Rule 12CA in the Income Tax Rules, 1962 which sets the deadline for filing Form 64A by the Business Trust as 15th June, and for filing Form 64B by unit holders as 30th June. Additionally, a new clause has been added granting the Principal Director General of Income Tax (Systems) the authority to define the procedure, formats, and standards for generating and downloading Form 64B from the designated web portal.

- Substitution of Rule 12CA in the Income Tax Rules, 1962 which sets the deadline for filing Form 64E by the Securitization Trust as 15th June, and for filing Form 64F by the investor as 30th June. Additionally, a new clause has been inserted granting the Principal Director General of Income Tax (Systems) the authority to define the procedure, formats, and standards for generating and downloading Form 64F from the designated web portal.

- Form No. 64A, Form No. 64B, Form No. 64C, Form No. 64D, Form No.64E and Form No. 64F has been substituted.

For more information, please refer to the specified document.

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