Notification amends Income-tax Rules 1962: omits rule 21AIA(4) and redefines 'specified fund' via Explanation to section 10(4D)(c)(i)

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....The Income-tax Rules, 1962 were amended by a 2025 notification to modify rule 21AIA: sub-rule (4) is omitted and the Explanation is replaced so that "specified fund" is defined by reference to sub-clause (i) of clause (c) of the Explanation to clause (4D) of section 10 of the Act. The amendment takes effect on publication in the Official Gazette and forms part of the Twenty-Fourth Amendment to the Income-tax Rules.....