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-12072025-264573 Download PDF

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Core Purpose

This notification amends Notification S.O. 1763(E) dated May 5, 2021, extending the specified date from March 31, 2025, to March 31, 2030, under the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued Notification S.O. 3140(E) on July 11, 2025, 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). This notification makes a further amendment to the Government of India's previous notification S.O. 1763(E), dated May 5, 2021 (Notification No. 55/2021/F.No. 370142/44/2020-TPL). The amendment substitutes the figures, letters, and words "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the said principal notification. This change applies retrospectively, affecting things done or omitted to be done on and from April 1, 2025, until the publication date of this new notification. The principal notification S.O. 1763(E) was originally published on May 5, 2021, and subsequently amended by S.O. 2842(E) on July 18, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-12072025-264573 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3070] 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. 3140(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. 55/2021/F.No. 370142/44/2020-TPL) number S.O. 1763(E), dated the 5th May, 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. 86/2025/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. 1763(E), dated the 5th May, 2021 and subsequently amended vide notification number S.O. 2842(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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