Income-tax (Twenty-Fifth Amendment) Rules, 2025 - Amends Rule 2DCA - Computation of minimum investment and exempt income for the purposes of clause (23FE) of section 10 of the Act.

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..... 141/2025 New Delhi, the 1st September, 2025 (INCOME-TAX) G.S.R. 598(E). -  In exercise of the powers conferred by section 295 read with the fourth, fifth and sixth provisos and Explanation 3 to clause (23FE) 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, nam....

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.... the figures "2031-32" shall be substituted; (ii) for the figures "2024-25", the figures "2030-31" shall be substituted; (d) in Explanation 1,- (i) in clause (d), for the figures "2024", the figures "2030" shall be substituted; (ii) in clause (e), for the figures "2024", the figures "2030" shall be substituted; (iii) in the proviso to clause (h), for th....