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of <h1>Twenty-Third Amendment Rules, 2025 clarify 'gross income' and allow nil 'gross eligible income' for IFSC insurance units under section 44</h1> The rules amend the Income-tax Rules, 1962 by inserting clarifications in Appendix II, Form No. 10CCF, Annexure A: for units that are IFSC insurance offices undertaking insurance business and whose profit determination follows section 44 and the First Schedule, the term 'gross income' (serial 6) is defined to mean profit and gains calculated under those provisions, and the 'gross eligible income' field (serial 9) may be submitted as nil. The amendment is titled the Twenty-Third Amendment Rules, 2025, and takes effect on publication in the Official Gazette.
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