Income-tax (Fourth Amendment) Rules, 2025

Feb 10, 2025 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Ministry of Finance (MoF) on February 09, 2025, issued the Income-tax (Fourth Amendment) Rules, 2025 to further amend the Income-tax Rules, 1962.

The following amendments have been stated:

• In rule 114DA, in sub-rule (1), for the words, figures and letter “Form No. 49C”, the words, figures and letter “Form No. 49C within eight months from the end of such financial year” shall be substituted.

• In Appendix-II, Form No. 49C has been substituted.

They shall come into force on February 09, 2025.

[Notification No. G.S.R. 125(E)]

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