## Policy Summary: Amendment to Income-tax Act Notification S.O. 1853(E)
This notification, S.O. 3142(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, further amends Notification S.O. 1853(E), dated May 13, 2021. The amendment pertains to sub-clause (vi) of clause (b) of Explanation 1 to clause 23FE of section 10 of the Income-tax Act, 1961 (43 of 1961). Specifically, the notification substitutes "31st day of March, 2030" for "31st day of March, 2025" in the opening paragraph of the principal notification. This change is effective from the date of publication in the Official Gazette, except for actions taken or omitted from April 1, 2025, until the publication date. The original notification S.O. 1853(E) was published on May 13, 2021, and previously amended by notification S.O. 2844(E), dated July 18, 2024. The notification number for this amendment is No. 882025F. No. 500Misc.S1023FEFTTRII, and it is issued under the authority of BAHNI TELENGA, Under Secretary.
Key Entities Referenced
S.O.2844E: Notification number of a subsequent amendment.
New Delhi: The city 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: A board under the Department of Revenue responsible for direct tax matters.
Income-tax Act, 1961: The principal act governing income tax in India.
S.O. 3142E: The notification number for this particular amendment.
S.O. 1853E: The original notification number being amended.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264575
xxxGIDHxxx
CG-DLxx-ExG-I1D2E0x7x2x0 25-264575
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3072] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3072] 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. 3142(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (23चड.) के स्ट्पष्टीकरण 1
के खंड खंड (ख) के उप-खंड (vi) 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 होने की तारीख से की गई या दकए िाने से छूट गई
बातों के जसिाय, भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) में प्रकाजित दिनांक 13 मई, 2021 की भारत
सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसचू ना संख्या 63/2021/फा.स.ं
370142/37/2020-टीपीएल] संख्या का. आ. 1853 (अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4611 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. 88/2025/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 13 मई, 2021 की
का. आ. संख्या 1853 (अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की अजधसूचना का
. आ. सख्ं या 2844(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. 3142(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. 63/2021/F.No. 370142/37/2020-TPL) number S.O. 1853(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. 88/2025/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. 1853(E), dated the 13th May, 2021 and subsequently amended vide notification number
S.O.2844(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.