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-12072025-264561 Download PDF

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Core Purpose

The Central Government makes a further amendment to Notification S.O. 400(E) dated January 25, 2023, under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued Notification S.O. 3162(E) on July 11, 2025, exercising 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). This notification makes a further amendment to the principal Notification S.O. 400(E), dated January 25, 2023, which was published in the Gazette of India and previously amended by Notification S.O. 2863(E) dated July 18, 2024. Specifically, in the opening paragraph of the said Notification S.O. 400(E), the date '31st day of March, 2025' is substituted with '31st day of March, 2030'. This amendment applies except for things done or omitted between April 1, 2025, and the publication date of this notification. The notification is referenced by F. No. 500/Misc./S10(23FE)/FT&TR-II and is signed by Bahini Telenga, Under Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-12072025-264561 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3092] NEW DELHI, FRIDAY, JULY 11, 2025/ASHADHA 20, 1947 4632 GI/2025 (1) THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th July, 2025 S.O. 3162(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. 02/2023/F. No. 500/PFS/S10(23FE)/FT&TR-II-Part(I)] number S.O. 400(E), dated the 25th January, 2023 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. 108/2025/F. No. 500/Misc./S10(23FE)/FT&TR-II] BAHINI 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. 400(E), dated the 25th January,2023 and subsequently amended vide notification number S.O.2863(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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