Income-tax (Fifth Amendment) Rules, 2025

Feb 25, 2025 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Direct Taxes (CBDT) on February 24, 2025, notified Income-tax (Fifth Amendment) Rules, 2025 further to amend the Income-tax Rules, 1962.

The following has been stated: - 

•For rule 12CA, the following shall be substituted, namely:- 

12CA.Statement under sub-section (4) of section 115UA.

•For rule 12CC, the following shall be substituted, namely:- 

12CC.Statement under sub-section (4) of section 115TCA.

•They shall come into force on February 24, 2025.

The detailed notification is given in the document below.

[Notification No. G.S.R. 145(E).]

View Document 1

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