Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(23FE) of the Income Tax Act, 1961

Issue Date: 11 July 2025 Published: 11 July 2025

Gazette ID: CG-DL-E-11072025-264546 Download PDF

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Core Purpose

The Central Government, through the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issues this notification to further amend Notification S.O. 3952(E), dated the 2nd November, 2020, by substituting a date.

Detailed Summary

This notification, S.O. 3128(E), issued by the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) on July 11, 2025, makes a further amendment to the Government of India's Notification S.O. 3952(E), dated November 2, 2020. This amendment is made in exercise of powers conferred by sub-clause (vi) of clause (b) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961). The amendment specifically substitutes the figures, letters, and words "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the said notification. This change applies except for things done or omitted between April 1, 2025, and the publication date of this notification. The principal Notification S.O. 3952(E) was previously published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), and subsequently amended by S.O. 345(E) dated January 25, 2022, and S.O. 2830(E) dated July 18, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-11072025-264546 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, FRIDAY, JULY 11, 2025/ASHADHA 20, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th July, 2025 S.O. 3128(E). In exercise of the powers conferred by sub-clause (vi) of clause (b) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) [Notification No.89/2020/F.No.370133/16/2020-TPL] number S.O. 3952(E), dated the 2nd November, 2020, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), except as respects things done or omitted to be done on and from the 1st April, 2025 till the date of publication of this notification in the Official Gazette, namely:— In the said notification, in the opening paragraph, for the figures, letters and words "31st day of March, 2025”, the figures, letters and words "31st day of March, 2030" shall be substituted. [No. 74/2025/F. No. 500/Misc./S10(23FE)/FT&TR-II] BAHNI TELENGA, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) vide number S.O. 3952(E), dated the 2nd November, 2020 and subsequently, amended vide notification number S.O.345(E), dated the 25th January, 2022 and S.O. 2830(E), dated the 18th July, 2024. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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