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<h1>Income-tax Rules 2025 Amend Form 3CD: New Clause 44BBC, Updates to Clauses 21-31, and New Buyback Reporting</h1> The Income-tax (Eighth Amendment) Rules, 2025, effective from April 1, 2025, amend the Income-tax Rules, 1962. Key changes to Form 3CD include the addition of clause 44BBC, removal of certain rows in clauses 19 and 28-29, and updates to clauses 21, 22, 26, and 31. A new Note 1 provides codes for the nature of amounts. Clause 36B is added to report amounts received for buyback of shares under section 2(22)(f). These amendments aim to refine the particulars required under Section 44AB of the Income-tax Act.