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-12072025-264580 Download PDF

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Core Purpose

The Central Government amends Notification S.O. 1854(E) dated 13th May, 2021, issued under section 10(23FE) of the Income-tax Act, 1961, by extending a specified date from March 31, 2025, to March 31, 2030.

Detailed Summary

The Central Government, through the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued Notification S.O. 3143(E) on 11th July, 2025. This notification, 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), further amends Notification S.O. 1854(E) dated 13th May, 2021. The amendment involves substituting the date '31st day of March, 2025' with '31st day of March, 2030' in the opening paragraph of the said principal notification. This change applies with the exception of actions or omissions occurring from 1st April, 2025, until the publication date of the current notification. The principal Notification S.O. 1854(E) was originally published on 13th May, 2021, and previously amended by S.O.2845(E) on 18th July, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-12072025-264580 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3073] 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. 3143(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. 64/2021/F.No. 370142/40/2020-TPL) number S.O. 1854(E), dated the 13th 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. 89/2025/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. 1854(E), dated the 13th May, 2021 and subsequently amended vide notification number S.O.2845(E), dated the 18th July, 2024.

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