(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 25th March, 2025

No. 21/2025

INCOME-TAX

G.S.R. 193(E).—In exercise of the powers conferred by section 295 read with sub-section (2) of section 92CB 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 (Sixth Amendment) Rules, 2025.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962,–

a. in rule 10TA, in clause (b),–

I. in sub-clause (iii), at the end, the word ?or? shall be inserted;

II. after sub-clause (iii), the following sub-clause shall be inserted, namely:–

(iv) lithium ion batteries for use in electric or hybrid electric vehicles.

b. in rule 10TD,—

I. in sub-rule (2A), in the Table,—

A. in Sl.No. 1, in column number (3), in clause (ii), for the word "two", the word "three" shall be substituted;

B. in Sl.No. 2, in column number (3), in clause (ii), for the word "two", the word "three" shall be substituted;

C. in Sl.No. 3, in column number (3), in the opening portion, for the word "two", the word "three" shall be substituted;

D. in Sl.No. 7, in column number (3), for the word "two", the word "three" shall be substituted;

E. in Sl.No. 8, in column number (3), for the word "two", the word "three" shall be substituted;

II. in sub-rule (3B), for the words and figures "assessment years 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25", the words and figures "assessment years 2020-21, 2021-22, 2022-23, 2023-24, 202425, 2025-26 and 2026-27" shall be substituted;

c. in rule 10TE, in sub-rule (2), in the fourth proviso, after the word, figures and letters "rule 10TD", the words "for one assessment year" shall be inserted.

[F. No. 370142/6/2025-TPL]

THAKUR SINGH MAPWAL, Director

Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) vide number S.O. 969 (E) dated the 26^th March, 1962 and were last amended vide notification number G.S.R. 145(E) dated the 24^th February, 2025.