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    <title>New ITR-2 Form for AY 2025-26 Introduced with Amendments to Income-tax Rules, Effective April 1st</title>
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    <description>CBDT has issued Notification No. 43/2025 amending the Income-tax Rules, 1962, specifically notifying the ITR-2 Form for Assessment Year 2025-26. The amendment, effective from 1st April 2025, substitutes the existing Form ITR-2 in Appendix-II of the Income-tax Rules. The notification, issued under sections 139 and 295 of the Income-tax Act, 1961, was signed by the Under Secretary of Tax Policy and Legislation, with an explanatory memorandum certifying no adverse impact on taxpayers from the retrospective implementation.</description>
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