Income-tax (Twentieth Amendment) Rules, 2025. - Income of non-resident - offshore derivative instruments or over-the-counter derivatives

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....conferred by section 295 read with clause (4E) of section 10 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 (Twentieth Amendment) Rules, 2025.    (2) They shall come into force on the date of their publication in the Officia....