**Summary:**
This notification, S.O. 3149(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 1122021/F. No. 370142392021TPL (S.O. 3801(E)) dated September 16, 2021. The amendment pertains to the Income-tax Act, 1961, specifically subclause (iv) of clause (c) of Explanation 1 to section 10(23FE). The key change extends the applicability timeframe from "31st day of March, 2025" to "31st day of March, 2030." This extension does not apply to actions taken or omitted between April 1, 2025, and the date of this notification's publication. The notification is identified as No. 95/2025/F. No. 500/Misc./S1023FE/FTTR-II and is signed by Bahni Telenga, Under Secretary. The principal notification, S.O. 3801(E), was published on September 16, 2021, and previously amended by S.O.2851(E) dated July 18, 2024.
Key Entities Referenced
Income-tax Act, 1961: A tax law in India, specifically Section 10, Clause 23FE, which is the basis for the current notification.
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 of the Ministry of Finance and where the notification was issued. It is the capital of India.
Gazette of India: The official government gazette of India, in which notifications, including the present one, are published.
S.O. 3801E: The original notification number being amended, published on 16th September, 2021.
S.O.2851E: Notification number previously amended on 18th July, 2024.
1st April, 2025: The date from which changes are made.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264556
xxxGIDHxxx
CG-DLxx-ExG-I1D2E0x7x2x0 25-264556
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3079] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3079] 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. 3149(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (23चड.) के स्ट्पष्टीकरण 1
के खंड (ग) के उप-खंड (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 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 16 जसतंबर, 2021 की भारत
सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 112/2021/
फा.स.ं 370142/39/2021-टीपीएल] संख्या का. आ. 3801 (अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4618 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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 िाएंगे।
[स.ं 95 /2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएडं टीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) म ेंदिनांक 16 जसतंबर, 2021 की अजधसूचना
संख्या का. आ. 3801(अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की अजधसूचना संख्या
का. आ. 2851(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. 3149(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. 112/2021/F. No. 370142/39/2021-TPL] number S.O. 3801(E), dated the 16th September,
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. 95 /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. 3801(E), dated the 16th September, 2021 and subsequently amended vide notification number
S.O.2851(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.