Income-tax (ninth Amendment) Rules, 2025

The Ministry of Finance (MoF) on April 03, 2025, issued the Income-tax (ninth Amendment) Rules, 2025 to further amend the Income-tax Rules, 1962.

The following amendments have been stated:

• In rule 114, after sub-rule (5A), the following shall be inserted, namely: –– 

“(5AA) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the said authorities. 

• In the said rules, in rule 114, in sub-rule (6), for the words, brackets and figures “intimation of Aadhaar number in sub-rule (5)”, the words, brackets and figures “intimation of Aadhaar number in sub-rule (5) and (5AA)” shall be substituted.”

They shall come into force with effect from April 03, 2025. 

[Notification No. 25/2025]