Income-tax (Tenth Amendment) Rules, 2025 - Central Government notifies form ITR-B for taxpayers on whom search, or requisition operation has been initiated.

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....the powers conferred by section 158BC read with section 295 of the Income-tax 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 (Tenth Amendment) Rules, 2025.     (2) They shall be deemed to have come into force on the 1st day of September,....

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....a) person whose accounts are required to be audited under section 44AB of the Act; (b) Company; (c) Political party. Electronically under digital signature. 2. Any person other than a person mentioned in column (2) of Sl. No. (1) above. (A) Electronically under digital signature; (B) Transmitting the data electronically in the return under electronic verification code. Explanation.- ....