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Provisions expressly mentioned in the judgment/order text.
The CBDT issued a notification amending the Income-tax Rules, 1962, introducing the Income-tax (Seventeenth Amendment) Rules, 2025, effective retrospectively from 1st April, 2025. The amendment specifically modifies Appendix II, substituting FORM ITR-V with a new version. The notification, issued under sections 139 and 295 of the Income-tax Act, 1961, includes an explanatory memorandum certifying that no taxpayer will be adversely impacted by the retrospective implementation. The amendment was officially published by the tax policy and legislation under secretary, with formal legal authorization from the Ministry of Finance.
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