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<h1>New Tax Rules: Lithium-Ion Batteries Added, Transaction Limit Raised to 3 Crore, Rule 10TD Extended to 2026-27</h1> The Income-tax (Sixth Amendment) Rules, 2025, have been announced by the Central Board of Direct Taxes, effective upon publication in the Official Gazette. Amendments include the addition of lithium-ion batteries for electric or hybrid vehicles under 'core auto components' in Rule 10TA. The limit for eligible international transactions under Rule 10TD has been increased from two crore to three crore. Additionally, Rule 10TD's applicability is extended to assessment years 2025-26 and 2026-27. Rule 10TE is amended to specify the duration of applicability for one assessment year.