MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICAION

New Delhi, the 30th April, 2025

No. 41/2025

              G.S.R. 279(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 Income-tax Rules, 1962, namely: -  

1.   (1) These rules may be called the Income-tax (Thirteenth 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 (hereinafter referred to as the said rules), in Appendix II, for FORM ITR-3, the following FORM shall be substituted, namely: –––  

FORM ITR-3

  [F.No. 370142/14/2025-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. 271(E), dated the 29^th April, 2025.  

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