This notification, S.O. 3161(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 128/2022 [F. No. 500/PF/7S/1023/FEFTTR-II], S.O. 6103(E), dated December 28, 2022. The amendment, made under the authority of sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961, extends the applicability of the original notification. Specifically, the notification substitutes "31st day of March, 2030" for "31st day of March, 2025" in the opening paragraph of the principal notification. This extension is applicable except for actions taken or omitted between April 1, 2025, and the publication date of this notification in the Official Gazette. The Under Secretary, Bahni Telenga, is listed as the contact person. The principal notification was originally published as S.O. 6103(E) on December 28, 2022, and subsequently amended by S.O. 2880(E) on July 18, 2024.
Key Entities Referenced
New Delhi: The location where the notification was issued.
Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Direct Taxes operate.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Direct Taxes: The issuing authority for the notification.
Income-tax Act, 1961: The principal legislation being amended.
Section 10: Section of the Income-tax Act, 1961 being amended.
Bahni Telenga: The Under Secretary who signed the notification.
Mayapuri, New Delhi: Location of the Government of India Press.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264562
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CG-DLxx-ExG-I1D2E0x7x2x0 25-264562
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3091] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3091] 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. 3161(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (23चड.) के स्ट्पष्टीकरण 1
के खंड (ग) के उप-खडं (iv) द्वारा प्रित्त िजियों का प्रयोग करत ेहुए, केंर सरकार, एति ्द्वारा दिनांक 1 अप्रलै , 2025 को या
इस तारीख से िासकीय रािपत्र इस अजधसूचना के प्रकाजित होने की तारीख से की गई या दकए िाने से छूट गई बातों के
जसिाय, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) में प्रकाजित दिनांक 28 दिसंबर, 2022 की भारत
सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 128/2022/
फा. स.ं 500/पीएफ7/एस10(23चड.)/एफटी एडं टीआर-II] सख्ं या का.आ. 6103 (अ) में जनम्नजलजखत और संिोधन करती
ह,ै यथा:-
4631 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।
[सं. 107/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएडं टीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) म ें दिनांक 31 अक्टूबर, 2022 की
अजधसूचना संख्या का. आ. 6103 (अ) द्वारा प्रकाजित की गई थी और बाि म ेंदिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2880 (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. 3161(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. 128/2022 /F. No. 500/PF7/S10(23FE)/FT&TR-II] number
S.O. 6103(E), dated the 28th December, 2022 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. 107/2025/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. 6103(E), dated the 28th December,2022 and subsequently amended vide notification
number S.O.2880(E), dated the 18th July, 2024.
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and Published by the Controller of Publications, Delhi-110054.