**Summary:**
This notification, S.O. 3163(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 36/2023 [F. No. 500/PF/9S/1023/FEFTTR-II], S.O. 2501(E), dated June 7, 2023. The amendment, made 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), substitutes "31st day of March, 2030" for "31st day of March, 2025" in the opening paragraph of the principal notification. This change is applicable prospectively from the date of publication in the Official Gazette, except for actions already taken or omitted from April 1, 2025, until the date of this notification. The principal notification S.O. 2501(E) was published on June 7, 2023, and subsequently amended by notification S.O. 2864(E), dated July 18, 2024. The order is issued under F. No. 500/Misc./S1023/FEFTTR-II and signed by Bahni Telenga, Under Secretary.
Key Entities Referenced
Income-tax Act, 1961: A law that governs income tax in India, referenced in the context of amendments.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India. It issued the notification.
Ministry of Finance: The government ministry responsible for financial matters, including revenue collection and taxation.
Department of Revenue: A department within the Ministry of Finance that deals with revenue matters.
New Delhi: The location where the notification was issued (city, country not specified).
S.O. 3163E: The notification number for the amendment being made.
S.O. 2501E: The notification number of the principal notification being amended.
S.O.2864E: A previous notification number that amended the principal notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264563
xxxGIDHxxx
CG-DLxx-ExG-I1D2E0x7x2x0 25-264563
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3093] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3093] 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. 3163(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 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, खंड 3, उप-खंड (ii) में प्रकाजित दिनांक 7 िून, 2023 की भारत सरकार के जित्त मंत्रालय, रािस्ट्ि
जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 36/2023/फा.स.ं 500/पीएफ9/एस10(23चड.)/एफटी एंड
टीआर-II (2)] संख्या का.आ. 2501 (अ) म ेंजनम्नजलजखत और संिोधन करती ह,ै यथा:-
4633 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. 109/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएडं टीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) म ेंदिनांक 7 िून, 2023 की अजधसूचना
संख्या का. आ. 2501 (अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की अजधसूचना संख्या
का. आ. 2864 (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. 3163(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. 36/2023/ F. No. 500/PF9/S10(23FE)/FT&TR-II(2)] number
S.O. 2501(E), dated the 7th June, 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. 109/2025/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. 2501(E), dated the 7th June, 2023 and subsequently amended vide notification
number S.O.2864(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.