This notification, S.O. 3144(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 11, 2025, amends Notification No. 65/2021 [F. No. 370142/15/2020-TPL], S.O. 1855(E), dated May 13, 2021. The amendment, made under the authority of sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961, modifies the opening paragraph of the principal notification by extending the applicability timeframe. Specifically, it substitutes "31st day of March, 2025" with "31st day of March, 2030." This extension is with the exception of actions taken or omitted from April 1, 2025, until the publication date of this notification. The notification is identified as No. 90/2025 [F.No. 500/Misc./S10/23FE/FTTR-II] and is signed by Bahni Telenga, Under Secretary. The principal notification was initially published under number S.O. 1855(E) on May 13, 2021, and subsequently amended by notification number S.O. 2846(E) on July 18, 2024.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance responsible for tax collection and administration.
Central Board of Direct Taxes: A part of the Department of Revenue in the Ministry of Finance, dealing with direct taxes.
Income-tax Act, 1961: A law governing income tax in India.
New Delhi: The location of the notification, likely the capital of India.
Gazette of India: The official journal of the Government of India, publishing official notifications and legal notices.
1st April, 2025: Date mentioned in the notification regarding amendments.
31st March, 2030: Date mentioned in the notification regarding amendments.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264577
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CG-DLxx-ExG-I1D2E0x7x2x0 25-264577
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3074] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3074] 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. 3144(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 करत ेहुए, केंर सरकार, एति ्द्वारा दिनांक 1 अप्रलै , 2025 को या
इस तारीख स े िासकीय रािपत्र इस अजधसूचना के प्रकाजित होने की तारीख स े की गई या दकए िान े स े छूट गई बातों के
जसिाय, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (ii) में प्रकाजित दिनांक 13 मई, 2021 की भारत सरकार
के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 65/2021/
फा.स.ं 370142/15/2020-टीपीएल] संख्या का. आ. 1855(अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4613 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के पैराग्राफ में, “31 माचड, 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माचड,
2030” अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएंगे।
[स.ं 90/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (ii) म ें दिनांक 13 मई, 2021 की
अजधसूचना संख्या का. आ. 1855(अ) द्वारा प्रकाजित की गई थी और बाि म ेंदिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2846(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. 3144(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. 65/2021/ F. No. 370142/15/2021-TPL) number S.O. 1855(E), dated
the 13th 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. 90/2025/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. 1855(E), dated the 13th May, 2021 and subsequently amended vide notification number
S.O. 2846(E), dated the 18th July, 2024.
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and Published by the Controller of Publications, Delhi-110054.