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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th February, 2025 No. 14/2025 G.S.R. 125(E).—In exercise of the powers conferred by section 285 read with section 295 of the Incometax 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 (Fourth 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,– a. in rule 114DA, in sub-rule (1), for the words, figures and letter “Form No. 49C”, the words, figures and letter “Form No. 49C within eight months from the end of such financial year” shall be substituted; (b) in Appendix-II, for Form No. 49C, the following shall be substituted, namely:- FORM No. 49C Verification I, ………………… [full name in block letters] ……………….…… son/daughter of …………………………………… holding Permanent Account Number or Aadhaar Number……………………………………… solemnly declare that to the best of my knowledge and belief, the information given in the form is correct and complete and that the other particulars shown therein are truly stated. I further declare that I am submitting this form in my capacity as ………………….…… and I am also competent to make this submission and verify it. Verified today the ………………………… day of ……………………….… Place Signature of Authorised Signatory Name …………………………..…”. [F. No. 370142/2/2025-TPL] SOURABH JAIN, Under Secy. Note. - 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 26th March, 1962 and was last amended vide notification number G.S.R. 121(E), dated the 07th February, 2025.
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