**Policy Summary:**
This notification, S.O. 3156(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 972022(F.No. 500/PF2/S/1023/FEFT-TR-II/Part-3), S.O. 3867(E), dated August 17, 2022. The amendment extends the applicability of clause 23FE of section 10 of the Income-tax Act, 1961 (43 of 1961) by replacing the date "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the principal notification. This extension is effective from the date of publication in the Official Gazette, excluding actions taken between April 1, 2025, and the publication date. The principal notification, S.O. 3867(E), was initially published on August 17, 2022, and subsequently amended by notification S.O. 2858(E), dated July 18, 2024. The Under Secretary, Bahni Telenga, signed the notification, reference number 1022025(F. No. 500/Misc./S/1023/FEFT-TR-II).
Key Entities Referenced
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Ministry of Finance: A ministry of the Government of India responsible for financial matters.
Incometax Act, 1961: A law enacted in India governing income tax.
New Delhi: Capital of India where the notification was issued.
S.O. 3867E: An official notification number published in the Gazette of India.
S.O. 2858E: An official notification number published in the Gazette of India, amended by S.O. 3867E.
17th August, 2022: Date of the principal notification S.O. 3867E publication.
Section 10: Section of the Incometax Act, 1961 referenced in the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264564
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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.ं 3086] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3086] 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. 3156(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, खडं 3, उप-खडं (ii) में प्रकाजित दिनांक 17 अगस्ट्त, 2022 की भारत सरकार
के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 97/2022/
फा.स.ं 500/पीएफ2/एस10(23चड.)/एफटी एडं टीआर-II भाग (3)] संख्या का.आ. 3867(अ) में जनम्नजलजखत और संिोधन
करती ह,ै यथा:-
4626 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के पैराग्राफ में, “31 माचड, 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माचड,
2030” अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएंगे।
[सं. 102/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएडं टीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (ii) में दिनांक 17 अगस्ट्त, 2022 की अजधसचू ना
संख्या का. आ. 3867(अ) द्वारा प्रकाजित की गई थी और बाि म ें दिनांक 18 िुलाई, 2024 की अजधसूचना सख्ं या
का. आ. 2858(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. 3156(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. 97/2022/F.No. 500/PF2/S10(23FE)/FT&TR-II-Part(3)] number
S.O. 3867(E), dated the 17th August, 2022 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. 102/2025/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. 3867(E), dated the 17th August, 2022 and subsequently amended vide
notification number S.O. 2858(E), dated the 18th July, 2024.
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