This notification, S.O. 3165(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 95/2023/F. No. 500/PF10/S1023/FEFTTRI/Part1, S.O. 4755(E), dated November 1, 2023. 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 date of publication. The notification is issued under the authority of the Central Government. Further information can be obtained from Bahni Telenga, Under Secretary, referencing file number No. 1112025/F.No. 500/Misc./S1023/FEFTTRII. The principal notification, S.O. 4755(E), was published on November 1, 2023, and previously amended by notification S.O. 2866(E) on July 18, 2024.
Key Entities Referenced
Income-tax Act, 1961: A tax law in India.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Ministry of Finance: A ministry in the Government of India responsible for financial matters.
New Delhi: The capital of India.
Gazette of India: An official publication of the Government of India.
S.O. 4755E: Notification number related to amendments, published on 1st November 2023.
S.O. 2866E: Notification number related to amendments, published on 18th July 2024.
Section 10 of the Income-tax Act, 1961: Specifies the clauses under which income is not included in the total income of the previous year of any person.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264583
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3095] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3095] 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. 3165(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 स े िासकीय रािपत्र इस अजधसूचना के प्रकाजित होने की तारीख स े की गई या दकए िान े स े छूट गई बातों के
जसिाय, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (ii) म ेंप्रकाजित दिनांक 01 निबं र, 2023 की भारत सरकार
के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 95/2023/फा.स.ं
500/पीएफ10/एस10(23चड.)/एफटी एडं टीआर-II भाग (1)] संख्या का. आ. 4755 (अ) में जनम्नजलजखत और संिोधन
करती ह,ै यथा:-
4635 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के परै ाग्राफ म,ें “31 माच,ड 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माचड, 2030” अंक,
अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएंगे।
[स.ं 111/2025/फा.स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) म ेंदिनांक 01 निंबर, 2023 अजधसूचना
संख्या की का. आ. 4755 (अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की अजधसूचना संख्या
का. आ. 2866 (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. 3165(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. 95/2023/F. No. 500/
PF10/S10(23FE)/FT&TR-II-Part(1)] number S.O. 4755(E), dated the 1st November, 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. 111/2025/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. 4755(E), dated the 1st November, 2023 and subsequently amended vide notification number S.O. 2866(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.