Income-tax (Third Amendment) Rules, 2025

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..... 1 (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 (Third 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 rule 2F,- (a) for sub-rules (1), (2), (3) and (4), t .....

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..... ity by a Person Resident outside India) Regulations, 2000, as amended from time to time; (ii) issue zero coupon bonds in accordance with rule 8B; or (iii) raise funds through loan route under external commercial borrowings. (4) The terms and conditions of, ─ (a) a bond issued by the Infrastructure Debt Fund,- (i) under clause (i) of sub-rule (3) shall be in accordance with the dire .....

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..... ructure Debt Fund in any project where its specified shareholder or the associated enterprise or the group of such specified shareholder has a substantial interest."; (d) in the Explanation,- (I) in the clause (i), for the word "associate", the word "associated" shall be substituted; (II) for clause (viii), the following shall be substituted, namely:- "(viii) "specified shareholder" means .....

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