This notification, S.O. 3150(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 11, 2025, amends Notification No. 1142021/F. No. 370142372021-TPL (S.O. 3881(E)) dated September 20, 2021. The amendment pertains to the extension of a specified date within the context of sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961. Specifically, the notification substitutes "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the principal notification. This amendment is effective from the date of publication in the Official Gazette, except for actions taken or omitted between April 1, 2025, and the publication date. The notification number is 962025/F. No. 500/Misc./S1023/FEFT/TR-II and is signed by Bahni Telenga, Under Secretary. The principal notification, S.O. 3881(E), was initially published on September 20, 2021, and subsequently amended by S.O. 2852(E) dated July 18, 2024.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Direct Taxes: A body under the Department of Revenue responsible for direct tax administration.
New Delhi: The location of the notification, New Delhi, Delhi
Income-tax Act, 1961: The principal act governing income tax in India.
S.O. 3881E: A specific notification number related to amendments.
S.O. 2852E: A specific notification number related to amendments.
1st April, 2025: Date from which changes are applicable.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264557
xxxGIDHxxx
CG-DLxx-ExG-I1D2E0x7x2x0 25-264557
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3080] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3080] NEW DELHI, FRIDAY, JULY 11, 2025/ASHADHA 20, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 11 िुलाई, 2025
का.आ. 3150(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (23चड.) के स्ट्पष्टीकरण 1
के खंड (ग) के उप-खंड (iv) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंर सरकार, एति ् द्वारा दिनांक 1 अप्रलै , 2025 को
या इस तारीख से िासकीय रािपत्र इस अजधसूचना के प्रकाजित होन े की तारीख से की गई या दकए िाने स े छूट गई बातों
के जसिाय, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) म ें प्रकाजित दिनांक 20 जसतंबर, 2021 की भारत
सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 114/2021/
फा.स.ं 370142/37/2021-टीपीएल] संख्या का. आ. 3881(अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4619 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के पैराग्राफ म,ें “31 माचड, 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माचड,
2030” अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएंगे।
[स.ं 96/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) म ें दिनांक 20 जसतंबर, 2021 की
अजधसूचना संख्या का. आ. 3881 (अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2852(अ) द्वारा संिोजधत की गई थी।
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.