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Taxation Central Ministry of Finance Income Tax Act, 1961

Income-tax (Twenty-Fifth Amendment) Rules, 2025

01-Sep-2025 | G.S.R. 598(E)

CBDT (Income Tax) has issued Income-tax (Twenty-Fifth Amendment) Rules, 2025 by amending the provision of Income-tax Rules, 1962 effective from 1st Sep, 2025.

By virtue of this amendment, the CBDT has revised several key financial years mentioned in Rule 2DCA. Specifically, the figures '2025-26' and '2024-25' have been replaced with '2031-32' and '2030-31', respectively, in sub-rules (2), (3), and (4).

- Further, in clauses (d) and (e) of Explanation 1, the figures '2024' are being substituted with '2030', while '2024-25' has been replaced with '2030-31' in the proviso to clause (h).

- These changes extend the timeline for making eligible investments. Previously, such investments were allowed up to the financial year 2024-25 (assessment year 2025-26). With the latest amendment, the period has now been extended by six years, i.e., up to the financial year 2030-31 (assessment year 2031-32).

For more information, Kindly refer to the attached document.

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