Income-tax (First Amendment) Rules, 2025

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....ax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:___ 1. (1) These rules may be called the Income-tax (First Amendment) Rules, 2025. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, after rule 6GA, the following shall be inser....