Income-tax (21st Amendment) Rules permit Form 7 Appendix-II to state sums for block periods or assessment years, s.295 and s.156

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....The tax authority issued the Income-tax (Twenty-First Amendment) Rules, 2025, effective 1 September 2025, amending the Income-tax Rules, 1962. The amendment revises Appendix-II, FORM NO. 7, paragraph 1, by replacing "assessment year...a sum" with wording that adds "or the block period..., as the case may be, a sum," thereby explicitly allowing sums to be stated for block periods as well as assessment years; the rules are promulgated under powers conferred by sections 295 and 156 of the Income-tax Act.....