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The Central Board of Direct Taxes (CBDT) has issued Notification No. 133/2025, introducing significant changes to the Income-tax Rules, 1962 through the Income-tax (Twenty Second Amendment) Rules, 2025. As per the notification, two new provisions - Rule 3C and Rule 3D - have been inserted to define income thresholds for specific purposes under Section 17(2) of the Income-tax Act, 1961. Rule 3C specifies that for the purposes of item (c) of sub-clause (iii) of clause (2) of Section 17, the
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FAQ :
The CBDT has notified new salary and income thresholds under Section 17 of the Income-tax Act through the Income-tax (Twenty Second Amendment) Rules, 2025.
The new prescribed salary income threshold is Rs 4 lakh, and the prescribed gross total income threshold is Rs 8 lakh.
Two new provisions, Rule 3C and Rule 3D, have been inserted into the Income-tax Rules, 1962.
These changes came into effect immediately upon their publication in the Official Gazette on August 18, 2025.
The changes aim to provide clarity in the computation of income under the head "Salaries" and streamline income categorization under Section 17 of the Income-tax Act.
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