In the Income-tax Rules, 1962, in rule 2DCA –

(a) in sub-rule (2), in the fourth proviso,–

1. 1. for the figures “2025-26”, the figures “2031-32” shall be substituted;
   2. for the figures “2024-25”, the figures “2030-31” shall be substituted;

(b) in sub-rule (3), in the fourth proviso,–

1. 1. for the figures “2025-26”, the figures “2031-32” shall be substituted;
   2. for the figures “2024-25”, the figures “2030-31” shall be substituted;

(c) in sub-rule (4), in the third proviso, –

1. 1. for the figures “2025-26”, the figures “2031-32” shall be substituted;
   2. for the figures “2024-25”, the figures “2030-31” shall be substituted;

(d) in Explanation 1,–

1. 1. in clause (d), for the figures “2024”, the figures “2030” shall be substituted;
   2. in clause (e), for the figures “2024”, the figures “2030” shall be substituted;

• • in the proviso to clause (h), for the figures “2024-25”, the figures “2030-31” shall be substituted.