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-12072025-264582 Download PDF

Back to Feed

Core Purpose

This notification makes a further amendment to Notification S.O. 4501(E) dated 13th October, 2023, issued under section 10(23FE) of the Income-tax Act, 1961, by substituting the date '31st day of March, 2025' with '31st day of March, 2030' in its opening paragraph.

Detailed Summary

The Central Government, through the Ministry of Finance (Department of Revenue) and Central Board of Direct Taxes, issued Notification S.O. 3164(E) on 11th July, 2025. This notification exercises 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). It makes a further amendment to the Government of India's previous notification, S.O. 4501(E), dated 13th October, 2023 (published as Notification No. 89A/2023/F.No. 500/PF11/S10(23FE)/FT&TR-II(2)). The amendment involves substituting 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 amendment is effective from the date of publication of S.O. 3164(E) in the Official Gazette, except for things done or omitted to be done on and from 1st April, 2025, until the publication date. The principal notification S.O. 4501(E) was previously amended by S.O. 2865(E), dated 18th July, 2024.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-12072025-264582 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3094] 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. 3164(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. 89A/2023/F.No. 500/PF11/S10(23FE)/FT&TR-II(2)] number S.O. 4501(E), dated the 13th October,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. 110/2025/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. 4501(E), dated the 13th October, 2023 and subsequently amended vide notification number S.O. 2865(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.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free