MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICAION

New Delhi, the 3^rd  May, 2025  

No. 43/2025

G.S.R  287(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 (Fifteenth 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-2 , the following FORM shall be substituted, namely:—

FORM ITR-2

[F. No. 370142/15/2025-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, subsection(ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR 286(E), dated the 01 May, 2025.

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