{"id":2136,"date":"2025-08-24T20:49:59","date_gmt":"2025-08-24T20:49:59","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2136"},"modified":"2025-08-24T20:50:00","modified_gmt":"2025-08-24T20:50:00","slug":"income-tax-notification-136-2025-dated-21-08-2025-amendment-in-income-tax-rules","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/24\/income-tax-notification-136-2025-dated-21-08-2025-amendment-in-income-tax-rules\/","title":{"rendered":"Income Tax Notification 136\/2025 Dated 21\/08\/2025 &#8211; Amendment in Income Tax Rules\u00a0"},"content":{"rendered":"\n<p>CBDT has amended Rule 21AIA to align definition of \u2018Specified Fund\u2019 with Section 10(4D). The term \u201cspecified fund,\u201d will now carry the same meaning as given in the Explanation to section 10(4D) of the Income Tax Act.<a href=\"https:\/\/incometaxindia.gov.in\/communications\/notification\/notification-136-2025.pdf\"><em>(Link: Income Tax Notification 136\/2025 Dated 21\/08\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBDT has amended Rule 21AIA to align definition of \u2018Specified Fund\u2019 with Section 10(4D). The term \u201cspecified fund,\u201d will now [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-2136","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Notification 136\/2025 Dated 21\/08\/2025 - Amendment in Income Tax Rules\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/08\/24\/income-tax-notification-136-2025-dated-21-08-2025-amendment-in-income-tax-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Notification 136\/2025 Dated 21\/08\/2025 - Amendment in Income Tax Rules\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"CBDT has amended Rule 21AIA to align definition of \u2018Specified Fund\u2019 with Section 10(4D). 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