MINISTRY OF FINANCE

(Department Of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the  6^th May, 2025

No. 44/2025

G.S.R 290(E).- In exercise of the powers conferred by section 139 read with section 295 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 (Sixteenth Amendment) Rules, 2025.

      (2) They shall come into force with effect from the 1^st day of April, 2025.

2.  In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-6, the following FORM shall be substituted, namely: –––

FORM ITR-6

[F.No. 370142/16/2025-TPL]   

SURBENDU THAKUR, Under Secy., Tax Policy and Legislation  

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 26th March, 1962 and was last amended vide notification number G.S.R. 287(E), dated the  03 May, 2025.  

Explanatory Memorandum: - It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules.