Income-tax (Twenty-Fourth Amendment) Rules, 2025. - Amends Rule 21AIA - Other conditions required to be fulfilled by a specified fund

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Full Text of the Document

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....owers conferred by 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 (Twenty-Fourth Amendment) Rules, 2025.      (2) They shall come into force on the date of their publication in the Official Gazette. 2....