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: 12 July 2025

Gazette ID: CG-DL-E-12072025-264557 Download PDF

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Core Purpose

The Central Government makes a further amendment to Notification S.O. 3881(E) dated 20th September, 2021, by substituting "31st day of March, 2025" with "31st day of March, 2030".

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), through Notification S.O. 3150(E) dated 11th July, 2025, issued by the Central Government, makes a further amendment to its previous Notification S.O. 3881(E), dated 20th September, 2021. This amendment is made in exercise of powers under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961 (43 of 1961). Specifically, in the opening paragraph of Notification S.O. 3881(E), the date "31st day of March, 2025" is substituted with "31st day of March, 2030". The amendment includes an exception for actions or omissions occurring from 1st April, 2025, until the publication date of this new notification. It is noted that the principal notification, S.O. 3881(E), was initially published on 20th September, 2021, and subsequently amended by Notification S.O. 2852(E) dated 18th July, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-12072025-264557 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3080] NEW DELHI, FRIDAY, JULY 11, 2025/ASHADHA 20, 1947 4619 GI/2025 [No. 96/2025/F. No. 500/विविध/एस10(23चड.)/एफटीएंडटीआर-II] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th July, 2025 S.O. 3150(E). — In exercise of the powers conferred by sub-clause (iv) of clause (c) 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. 114/2021/F. No. 370142/37/2021-TPL] number S.O. 3881(E), dated the 20th September, 2021 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. 96/2025/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. 3881(E), dated the 20th September, 2021 and subsequently amended vide notification number S.O. 2852(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. MEENA KUMER CHAND Digitally signed by KUMER CHAND MEENA Date: 202507.12 00:16:55+0530

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