This notification, S.O. 3137(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 52/2021 (F.No. 370142/42/2020-TPL), S.O. 1760(E), dated May 5, 2021, which was published in the Gazette of India, Extraordinary, Part II, section 3, subsection ii. The amendment pertains to clause 23FE of section 10 of the Income-tax Act, 1961. Specifically, it substitutes "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, excluding actions taken between April 1, 2025, and the publication date. The notification number is 83/2025 (F.No. 500/Misc./S10/23FE/FT&TR-II) and is issued under the authority of the Central Government. The Under Secretary, Bahni Telenga, is the contact person. The principal notification was previously amended by notification number S.O. 2839(E), dated July 18, 2024.
Key Entities Referenced
Income-tax Act, 1961: A law related to income tax in India.
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 the country's finances.
New Delhi: The location where the notification was issued.
S.O. 1760E: An official notification number related to the Gazette of India.
S.O. 2839E: An official notification number related to the Gazette of India, amended to S.O 1760E
Explanation 1 to clause 23FE of section 10: A specific section of the Income-tax Act, 1961 that is being referenced and amended.
1st April, 2025: Date from which the changes will be implemented.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264569
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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.ं 3067] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3067] 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. 3137(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (23चड.) के स्ट्पष्टीकरण 1
के खंड (ख) के उप-खडं (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, खडं 3, उप-खंड (ii) में प्रकाजित दिनांक 5 मई, 2021 की भारत सरकार
के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 52/2021/
फा.स.ं 370142/42/2020-टीपीएल] संख्या का. आ. 1760(अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4606 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.ं 83/2025/फा.स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) म ेंदिनांक 5 मई, 2021 की अजधसूचना
संख्या का. आ. 1760(अ) द्वारा प्रकाजित की गई थी और बाि म ेंदिनांक 18 िुलाई, 2024 की अजधसूचना संख्या का.
आ. 2839(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. 3137(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. 52/2021/F.No. 370142/42/2020-TPL) number S.O. 1760(E), dated
the 5th 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. 83/2025/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. 1760(E), dated the 5th May, 2021 and subsequently amended vide notification number S.O. 2839(E),
dated the 18th July, 2024.
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