Income-tax (Sixth Amendment) Rules, 2025 - Safe Harbour Rules for International Transactions - Meaning of "core auto components" u/r 10TA, Limit of Eligible International Transaction u/r 10TD extended from 2 crore or 3 three crores, and U/s 10E regarding procedure; amended.

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..... CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION No. 21/2025 New Delhi, the 25th March, 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 .....

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..... , 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" .....

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