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<h1>New Income Tax Return Form ITR-6 Updated for Assessment Year 2025-26 with Comprehensive Modifications Under Sections 139 and 295</h1> The Central Board of Direct Taxes (CBDT) has issued a notification amending the Income-tax Rules, 1962, specifically updating FORM ITR-6 for Assessment Year 2025-26. The amendment is made under sections 139 and 295 of the Income-tax Act, 1961. The rules will come into effect from April 1, 2025, and an explanatory memorandum certifies that no person will be adversely affected by the retrospective implementation.