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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New Income-tax Amendment Rules 2025: Updated Reporting for Business Trusts and Funds, Digital Signatures and Forms Required</h1> The Income-tax (Fifth Amendment) Rules, 2025, introduced by the Central Board of Direct Taxes, amend the Income-tax Rules, 1962. These amendments pertain to the reporting requirements for income distribution by business trusts, investment funds, and securitisation trusts. The rules specify the procedures for filing statements of income distributed to unit holders and investors, including the use of digital signatures and specific forms (Form Nos. 64A, 64B, 64C, 64D, 64E, and 64F). The amendments also outline the responsibilities of the Principal Director General of Income-tax (Systems) in managing the filing process and ensuring data security.