This notification, S.O. 3141(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 62/2021 [F.No. 370142/47/2020-TPL number S.O. 1852(E)], dated May 13, 2021. The amendment extends the applicability of clause 23FE of section 10 of the Income-tax Act, 1961 (43 of 1961) by substituting the date "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the principal notification. This extension is *not* applicable to actions taken or omitted between April 1, 2025, and the publication date of this notification in the Official Gazette. The principal notification was originally published as S.O. 1852(E) on May 13, 2021, and subsequently amended by S.O. 2843(E) on July 18, 2024. The issuing authority is Bahni Telenga, Under Secretary. The notification number is 87/2025/F. No. 500/Misc./S1023/FEFTTRII.
Key Entities Referenced
Income-tax Act, 1961: An act of the Parliament of India that governs the Income Tax.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance, Government of India.
Central Board of Direct Taxes: A statutory authority functioning under the Department of Revenue, Ministry of Finance, Government of India.
New Delhi: The capital of India, where the notification was issued.
S.O. 3141E: A specific notification number related to the amendment.
S.O. 1852E: Original notification number being amended.
S.O. 2843E: Notification number of a previous amendment.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264574
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CG-DLxx-ExG-I1D2E0x7x2x0 25-264574
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3071] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3071] 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. 3141(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (23चड.) के स्ट्पष्टीकरण 1 के खंड
(ख) के उप-खंड (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, खंड 3, उप-खंड (ii) म ेंप्रकाजित दिनांक 13 मई, 2021 की भारत सरकार के जित्त मंत्रालय, रािस्ट्ि
जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 62/2021/फा.स.ं 370142/47/2020-टीपीएल] संख्या
का. आ. 1852(अ) म ेंजनम्नजलजखत और संिोधन करती ह,ै 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. 87/2025/फा.स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
4610 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 13 मई, 2021 की अजधसूचना
संख्या का. आ. 1852(अ) द्वारा प्रकाजित की गई थी और बाि म ें दिनांक 18 िुलाई, 2024 की अजधसूचना सख्ं या
का. आ. 2843(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. 3141(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. 62/2021/F.No. 370142/47/2020-TPL) number S.O. 1852(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. 87/2025/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. 1852(E), dated the 13th May, 2021 and subsequently amended vide notification number S.O. 2843(E),
dated the 18th July, 2024.
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and Published by the Controller of Publications, Delhi-110054.