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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        CBDT notified ITR-5 Form for Assessment Year 2025-26 through Income-tax (Fourteenth Amendment) Rules, 2025, effective from 1st April, 2025. The notification amends the Income-tax Rules, 1962 by substituting Form ITR-5 in Appendix-II. The amendment was issued under sections 139 and 295 of the Income-tax Act, 1961, with an explanatory memorandum certifying no adverse impact on taxpayers. The rules were published by the tax policy and legislation under secretary, with formal administrative implementation through standard governmental notification procedures.

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