This notification, issued by the Ministry of Finance's Department of Revenue, Central Board of Direct Taxes, amends Notification No. 64/2021 [F.No. 370142/40/2020-TPL], S.O. 1854(E), dated May 13, 2021. The amendment pertains to clause 23FE of section 10 of the Income-tax Act, 1961. Specifically, it substitutes "31st day of March, 2025" with "31st day of March, 2030" 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 between April 1, 2025, and the publication date. The notification number is S.O. 3143(E), dated July 11, 2025 and is referenced as No. 89/2025 [F.No. 500/Misc./S/1023/FEFT/TRII]. Bahni Telenga, Under Secretary, is the contact person. The principal notification was published as S.O. 1854(E) on May 13, 2021, and previously amended by S.O. 2845(E) on July 18, 2024.
Key Entities Referenced
Income-tax Act, 1961: A key law governing income tax in India.
Ministry of Finance: The ministry responsible for financial matters in the Government of India.
Department of Revenue: A department within the Ministry of Finance responsible for tax collection and administration.
Central Board of Direct Taxes: The governing body for direct taxes in India, under the Department of Revenue.
New Delhi: The capital city of India, where the notification was issued.
13th May, 2021: Date of the principal notification S.O. 1854E.
18th July, 2024: Date of the amended notification S.O.2845E.
1st April, 2025: Date mentioned in the notification regarding applicability of amendments.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264580
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CG-DLxx-ExG-I1D2E0x7x2x0 25-264580
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3073] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3073] 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. 3143(अ).— आयकर अधिधियम, 1961 (1961 का 43) की िारा 10 के खंड (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 स े िासकीय रािपत्र इस अजधसूचना के प्रकाजित होन े की तारीख स े की गई या दकए िाने स ेछूट
गई बातों के जसिाय, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) में प्रकाजित दिनांक 13 मई, 2021 की
भारत सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 64/2021/
फा.स.ं 370142/40/2020-टीपीएल] संख्या का. आ. 1854 (अ) में जनम्नजलजखत और संिोधन करती ह,ै यथा:-
4612 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.ं 89/2025/फा.स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बधि तेलंगा, अवर सधिव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) म ें दिनांक 13 मई, 2021 की
अजधसूचना संख्या का. आ. 1854 (अ) द्वारा प्रकाजित की गई थी और बाि म ेंदिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2845 (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. 3143(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. 64/2021/F.No. 370142/40/2020-TPL) number S.O. 1854(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. 89/2025/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. 1854(E), dated the 13th May, 2021 and subsequently amended vide notification number S.O.2845(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.