Income-tax (Seventh Amendment) Rules, 2025 - Regarding TDS Return (Statement) - 22/2025 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 22/2025 New Delhi, the 27th March, 2025 G.S.R. 195(E) . In exercise of the powers conferred by section 295 read with section 194T 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 (Seventh Amendment) Rules, 2025. (2) They shall come into force on the date of their publication in Official Gazette. 2. In the Income-tax Rules, 1962 , in Appendix II ,- (A) in Form No. 26Q , (i) in the heading, after the figures and letter 194S , the figures and letter 194T shall be inserted; (ii) in the Annexure, in the Note no. 16, in the Table at the end, the following shall be inserted, namely: 194T Payment of salary, remuneration, commission, bonus or interest to a partner of firm 94T ; (B) in Form No. 27Q , (i) in the heading, after the figures and letter 194N , the figures and letter 194T shall be inserted; (ii) in the Annexure, in the Note no. 13, in the table, for the row, 195 Other sums payable to a non-resident 195 the following rows shall be substituted, namely : 194T Payment of salary, remuneration, commission, bonus or interest to a partner of firm 94T 195 Other sums payable to a non-resident 195 [F. No. 370142/08/2025-TPL] ASHISH KUMAR AGRAWAL, Dy. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), vide notification number S.O. 969 (E), dated the 27th March, 1962 and were last amended vide notification number G.S.R 193 (E), dated the 25th March, 2025.