Income tax (Twenty Second Amendment) Rules, 2025 - Threshold limit of Salary for determination of (i) value of any benefit or amenity granted or provided free of cost or at concessional rate and (ii) expenditure on medical treatment or foreign travel

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....tment of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 133/2025 New Delhi, the 18th August, 2025. INCOME-TAX G.S.R. 555(E) - In exercise of the powers conferred by clause (2) of section 17 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: ‒ ....