This notification, S.O. 3162(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 022023/F.No. 500/PF/5/S1023/FEFTTRI/Part-1, S.O. 400(E), dated January 25, 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, 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, excluding actions taken between April 1, 2025, and the date of publication. The principal notification was published in the Gazette of India, Extraordinary, Part II, section 3, subsection (ii) vide number S.O. 400(E), dated the 25th January, 2023 and subsequently amended vide notification number S.O.2863(E), dated the 18th July, 2024. The Under Secretary is Bahni Telenga.
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 revenue collection and tax administration.
Central Board of Direct Taxes: A body within the Department of Revenue responsible for direct tax matters.
Income-tax Act, 1961: An act of the Parliament of India that governs the Income tax.
New Delhi: Capital of India and location of the notification.
S.O. 400E: A notification number related to amendments in the Gazette of India.
S.O.2863E: A notification number related to amendments in the Gazette of India.
BAHNI TELENGA: Under Secretary, signing the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264561
xxxGIDHxxx
CG-DLxx-ExG-I1D2E0x7x2x0 25-264561
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3092] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3092] 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. 3162(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (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 से िासकीय रािपत्र इस अजधसूचना के प्रकाजित होन े की तारीख से की गई या दकए िाने स े छूट गई बातों
के जसिाय, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) म ें प्रकाजित दिनांक 25 िनिरी, 2023 की भारत
सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 02/2023/
फा.स.ं 500/पीएफ5/एस10 (23चड.)/एफटी एडं टीआर-II (भाग-I)] संख्या का.आ. 400 (अ) में जनम्नजलजखत और संिोधन
करती ह,ै यथा:-
4632 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. 108/2025/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) में दिनांक 25 िनिरी, 2023 की
अजधसूचना संख्या का. आ. 400 (अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2863 (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. 3162(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. 02/2023/F.No. 500/PF5/S10(23FE)/FT&TR-II-Part(1)] number
S.O. 400(E), dated the 25th January, 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. 108/2025/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. 400(E), dated the 25th January,2023 and subsequently amended vide notification number S.O.2863(E),
dated the 18th July, 2024.
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and Published by the Controller of Publications, Delhi-110054.