## Policy Summary: Amendment to Income-tax Act, 1961, Section 10(23FE)
**Purpose:** This notification, S.O. 3132(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, amends Notification No. 43/2021(F.No. 370133/17/2020-TPL), S.O. 1732(E), dated May 4, 2021, which relates to clause 23FE of Section 10 of the Income-tax Act, 1961.
**Key Change:** The amendment extends the applicability period specified in the opening paragraph of the principal notification. Specifically, it substitutes "31st day of March, 2025" with "31st day of March, 2030."
**Effective Date:** The amendment is effective from the date of publication in the Official Gazette, except for actions taken between April 1, 2025, and the publication date.
**Authority:** This notification is issued under 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).
**Contact:** Bahni Telenga, Under Secretary.
**Reference Documents:**
* Principal Notification: S.O. 1732(E), dated May 4, 2021.
* Previous Amendment: S.O. 2834(E), dated July 18, 2024.
Key Entities Referenced
Income-tax Act, 1961: A law of India related to income tax.
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.
Department of Revenue: A department under the Ministry of Finance in India.
New Delhi: The capital city of India.
4th May, 2021: Date of the original notification S.O. 1732E.
18th July, 2024: Date of the notification S.O. 2834E, an amendment to the original notification.
31st day of March, 2030: The revised date mentioned in the notification, extending the applicability of the clause.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264555
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CG-DLxx-ExG-I1D2E0x7x2x0 25-264555
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3062] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3062] 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. 3132(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 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 4 मई, 2021 की भारत सरकार के जित्त मंत्रालय, रािस्ट्ि
जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 43/2021/फा.स.ं 370133/17/2020-टीपीएल] संख्या का.
आ. 1732 (अ) म ेंजनम्नजलजखत और संिोधन करती ह,ै यथा:-
4601 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. 78/2025/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 4 मई, 2021 की अजधसूचना
संख्या का. आ. 1732(अ) द्वारा प्रकाजित की गई थी और बाि म ें दिनांक 18 िुलाई, 2024 की अजधसूचना सख्ं या
का. आ. 2834(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. 3132(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. 43/2021/F.No. 370133/17/2020-TPL) number S.O. 1732(E), dated the 4th May, 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. 78/2025/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. 1732(E), dated the 4th May, 2021 and subsequently amended vide notification number S.O. 2834(E), dated
the 18th July, 2024.
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