VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Notifications › 2025 › Notification No. 41/2025 [F.No. 370142/14/2025-TPL] / GSR 279(E)
Notification 30 April 2025

Notification No. 41/2025 [F.No. 370142/14/2025-TPL] / GSR 279(E)

Income-tax (Thirteenth Amendment) Rules, 2025

What this is

Notification No. 41/2025 [F.No. 370142/14/2025-TPL] / GSR 279(E) was published on 30 April 2025. Its subject is Income-tax (Thirteenth Amendment) Rules, 2025.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 42/2025 [F. No. 370142/17/2025-TPL] / GSR 286(E)  ·  Notification No. 40/2025 [F.No. 370142/3/2025-TPL] / GSR 271(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.