**Policy Summary:**
This notification, S.O. 3160(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, further amends Notification No. 1252022/F.No. 500/SWF2S/1023/FEFTTRIIPt.1, S.O. 5345(E), dated November 16, 2022. The amendment, made in exercise of 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), substitutes "31st day of March, 2030" for "31st day of March, 2025" in the opening paragraph of the principal notification. This extension is *not* applicable to actions taken or omitted between April 1, 2025, and the publication date of this notification. The original notification, S.O. 5345(E), was published on November 16, 2022, and previously amended by S.O. 2862(E) on July 18, 2024. The order is issued under No. 1062025/F. No. 500/Misc./S1023/FEFTTRII and signed by Bahni Telenga, Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance responsible for tax collection and administration.
Central Board of Direct Taxes: A body within the Department of Revenue responsible for direct tax matters.
Income-tax Act, 1961: A law governing income tax in India.
New Delhi: The capital of India and the location of the notification.
S.O. 5345E: A notification number published in the Gazette of India.
S.O.2862E: A notification number published in the Gazette of India.
Bahni Telenga: The Under Secretary who signed the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264560
xxxGIDHxxx
CG-DLxx-ExG-I1D2E0x7x2x0 25-264560
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3090] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3090] 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. 3160(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (23चड.) के स्ट्पष्टीकरण
1 के 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 स े की गई या दकए िान े से छूट गई
बातों के जसिाय, भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (ii) में प्रकाजित दिनांक 16 निंबर, 2022 की
भारत सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या
125/2022/फा. स.ं 500/एसडब्लूएफ2/ एस10(23चड.)/एफटी एंड टीआर-II (भाग-1)] संख्या का.आ. 5345(अ) म ें
जनम्नजलजखत और संिोधन करती है, यथा:-
4630 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. 106/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएडं टीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (ii) म ें दिनांक 16 निंबर, 2022 की
अजधसूचना संख्या का. आ. 5345 (अ) द्वारा प्रकाजित की गई थी और बाि म ेंदिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2862 (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. 3160(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. 125/2022//F.No. 500/SWF2/S10(23FE)/FT&TR-II(Pt.1)] number
S.O. 5345(E), dated the 16th November, 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. 106/2025/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. 5345(E), dated the 16th November,2022 and subsequently amended vide notification number S.O.2862(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.