This notification, S.O. 3136(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 51/2021 [F.No. 370142/43/2020-TPL number S.O. 1759(E)], dated May 5, 2021. The amendment, made under the authority of sub-clause (vi) of clause (b) 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 extension is *not* retroactive for actions taken between April 1, 2025, and the publication date of this notification. The principal notification was originally published as S.O. 1759(E) on May 5, 2021, and subsequently amended by S.O.2838(E) on July 18, 2024. The notification number is No. 82/2025F. No. 500/Misc./S/1023/FE/FT&TR-II. Bahni Telenga, Under Secretary, is the contact person.
Key Entities Referenced
Income-tax Act, 1961: An Indian law related to income tax, referenced in the notification for legal context.
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.
New Delhi: Capital of India, location of the Ministry of Finance and place where the notification was issued.
S.O. 1759E: A notification number related to amendments, published on May 5, 2021.
S.O. 2838E: A notification number related to amendments, published on July 18, 2024.
Section 10: Section of the Income-tax Act, 1961 related to income tax exemptions.
Mayapuri, New Delhi: Location of the Dte. of Printing at Government of India Press.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264570
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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.ं 3066] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3066] 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. 3136(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (23चड.) के स्ट्पष्टीकरण 1 के खंड
खंड (ख) के उप-खडं (vi) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंर सरकार, एति ् द्वारा दिनांक 1 अप्रैल, 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 05 मई, 2021 की भारत सरकार के जित्त मत्रं ालय,
रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 51/2021/फा.स.ं 370142/43/2020-टीपीएल]
संख्या का. आ. 1759 (अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
उि अजधसूचना म,ें प्रारंभ के परै ाग्राफ में, “31 माच,ड 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माच,ड 2030”
अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएगं े।
[सं. 82/2025/फा.स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
4605 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) म ें दिनांक 05 मई, 2021 की अजधसूचना
संख्या का. आ. 1759 (अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की अजधसूचना संख्या
का. आ. 2838 (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. 3136(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. 51/2021/F.No. 370142/43/2020-TPL) number S.O. 1759(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. 82/2025/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. 1759(E), dated the 5th May, 2021 and subsequently amended vide notification number S.O.2838(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.