**Policy Summary:**
This notification, S.O. 3129(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 332021F. No. 37014262021TPLNumber S.O. 1661(E), dated April 19, 2021. The amendment pertains to clause 23FE of section 10 of the Income-tax Act, 1961 (43 of 1961). Specifically, it substitutes "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the original notification. This change 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. 1661(E), was initially published on April 19, 2021, and subsequently amended by notification S.O. 2831(E) on July 18, 2024. The issuing authority is Bahni Telenga, Under Secretary. The notification number is No. 752025F. No.500Misc.S1023FEFTTRII.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Direct Taxes: A body under the Department of Revenue responsible for direct tax administration.
New Delhi: The capital of India, where the notification was issued.
Income-tax Act, 1961: An act of the Parliament of India that governs income tax.
S.O. 1661E: An earlier notification related to the subject matter of the current notification, dated 19th April, 2021.
S.O. 2831E: Notification number S.O. 2831E, dated the 18th July, 2024.
Bahni Telenga: Under Secretary.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11072025-264547
xxxGIDHxxx
CG-DLxx-ExG-I1D1E0x7x2x0 25-264547
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3059] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3059] 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. 3129(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (23चड.) के स्ट्पष्टीकरण 1 के खंड
(ख) के उप-खंड (vi) 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 होने की तारीख से की गई या दकए िाने से छूट गई बातों के जसिाय, भारत के
रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) में प्रकाजित दिनांक 19 अप्रलै , 2021 की भारत सरकार के जित्त मंत्रालय,
रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 33/2021/फा.स.ं 370142/6/2021-टीपीएल] संख्या
का. आ. 1661 (अ) में जनम्नजलजखत और संिोधन करती ह,ै यथा:-
4598 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के परै ाग्राफ म,ें “31 माचड, 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माचड, 2030”
अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएगं े।
[सं. 75/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) में दिनांक 19 अप्रैल, 2021 की
अजधसूचना संख्या का. आ. 1661(अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की
अजधसूचना संख्या का. आ. 2831(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. 3129(E).— In exercise of the powers conferred by sub-clause (vi) of clause (b) 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. 33/2021/F. No. 370142/6/2021-TPL)Number S.O. 1661(E), dated the 19th April, 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. 75/2025/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. 1661(E), dated the 19th April, 2021 and subsequently amended vide notification number S.O. 2831(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.