This notification, S.O. 3159(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 11, 2025, in New Delhi, amends Notification No. 119/2022/F.No. 500/PF/4S/1023/FEFTTR-II, S.O. 5080(E), dated October 31, 2022. The amendment, made in exercise of powers conferred by sub-clause (iv) of clause (c) 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 change is applicable prospectively from the date of publication in the Official Gazette, excluding actions taken between April 1, 2025, and the publication date. The principal notification, S.O. 5080(E), was initially published on October 31, 2022, and subsequently amended by notification S.O. 2861(E), dated July 18, 2024. The issuing authority is Bahni Telenga, Under Secretary. The document reference is No. 1052025/F.No. 500/Misc./S1023/FEFTTR-II.
Key Entities Referenced
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Ministry of Finance: The ministry responsible for the financial matters of the Government of India.
Income-tax Act, 1961: The primary legislation governing income tax in India.
New Delhi: The capital city of India, and location of the Ministry of Finance and Central Board of Direct Taxes.
S.O. 5080E: An official notification number published in the Gazette of India.
S.O.2861E: An official notification number published in the Gazette of India.
Section 10: Section of the Income-tax Act, 1961.
Explanation 1 to clause 23FE: A clause within Section 10 of the Income-tax Act, 1961.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264581
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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.ं 3089] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3089] 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. 3159(अ).— आयकर अधिधियम, 1961 (1961 का 43) की िारा 10 के खंड (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 स े िासकीय रािपत्र इस अजधसूचना के प्रकाजित होन े की तारीख स े 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 31 अक्टूबर, 2022
की भारत सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या
119/2022/फा.स.ं 500/पीएफ4/एस10(23चड.)/एफटी एंड टीआर-II (2)] संख्या का.आ. 5080 (अ) में जनम्नजलजखत और
संिोधन करती ह,ै यथा:-
4629 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.ं 105/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएडं टीआर-II]
बधि तेलंगा, अवर सधचव
नोट: यह मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) म ें दिनांक 31 अक्टूबर, 2022
अजधसूचना संख्या की का. आ. 5080 (अ) द्वारा प्रकाजित की गई थी और बाि म ें दिनांक 18 िुलाई, 2024 की
अजधसूचना संख्या का. आ. 2861 (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. 3159(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. 119/2022/F.No. 500/PF4/S10(23FE)/FT&TR-II(2)] number
S.O. 5080(E), dated the 31st October, 2022 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. 105/2025/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. 5080(E), dated the 31st October, 2022 and subsequently amended vide notification number S.O.2861(E),
dated the 18th July, 2024.
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