This notification, S.O. 3164(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 11, 2025, amends Notification No. 89/2023/F.No. 500/PF-11/S/10/2023-FE-FTTR-II, number S.O. 4501(E), dated October 13, 2023. The amendment, made in exercise of 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 effective from the date of publication in the Official Gazette, except for actions taken or omitted between April 1, 2025, and the date of publication. The principal notification, S.O. 4501(E), was published on October 13, 2023, and subsequently amended by notification S.O. 2865(E) on July 18, 2024. The issuing authority is Bahni Telenga, Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Direct Taxes: An organization under the Department of Revenue responsible for direct tax administration.
Income-tax Act, 1961: A law governing income tax in India.
New Delhi: The capital of India, where the notification was issued.
S.O. 4501(E): A notification number related to amendments, published on 13th October 2023.
S.O. 2865(E): A notification number related to amendments, published on 18th July 2024.
Bahni Telenga: Under Secretary in the Indian government.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264582
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CG-DLxx-ExG-I1D2E0x7x2x0 25-264582
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3094] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3094] 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. 3164(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-खंड (ii) में प्रकाजित दिनांक 13 अक्टूबर, 2023 की भारत
सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 89ए/2023/
फा.स.ं 500/पीएफ11/एस10(23चड.)/एफटी एंड टीआर-II (2)] संख्या का. आ. 4501 (अ) म ें जनम्नजलजखत और संिोधन
करती ह,ै यथा:-
4634 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.ं 110/2025/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 अक्टूबर, 2023 की
अजधसूचना संख्या का. आ. 4501 (अ) द्वारा प्रकाजित की गई थी और बाि म ेंदिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2865 (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. 3164(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. 89A/2023/F.No. 500/PF11/S10(23FE)/FT&TR-II(2)] number
S.O. 4501(E), dated the 13th October,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. 110/2025/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. 4501(E), dated the 13th October, 2023 and subsequently amended vide notification number
S.O. 2865(E), dated the 18th July, 2024.
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