MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 19th May, 2025

No. 49 /2025

G.S.R. 322(E).—In exercise of the powers conferred by sub-section (8A) of section 139 read with 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.  Short title and commencement. — (1) These rules may be called the Income-tax (Nineteenth 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, in Appendix-II, for Form ITR U, the following Form ITR-U (ITR for updated return) shall

be substituted, namely: —

 Form ITR U

[F. No. 370142/20/2025-TPL]

  PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation

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 was last amended vide number GSR 303(E), dated the 09^th May, 2025.