This notification, S.O. 3138(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 53/2021 [F.No. 370142/45/2020-TPL number S.O. 1761(E)], dated May 5, 2021. The amendment extends the applicability of clause 23FE of section 10 of the Income-tax Act, 1961. Specifically, it substitutes "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the principal notification. This extension is effective from the date of publication in the Official Gazette, excluding actions taken between April 1, 2025, and the publication date. The notification is issued under 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 responsible officer is Bahni Telenga, Under Secretary, with file number 500/Misc./S/1023/FEFT-TRII, No. 84/2025. The principal notification was published as S.O. 1761(E) on May 5, 2021, and previously amended by S.O. 2840(E) on July 18, 2024.
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: A ministry of the Government of India responsible for the country's finances.
Income-tax Act, 1961: An act of the Parliament of India that governs the income tax.
New Delhi: The capital of India where the notification was issued.
S.O. 1761E: An earlier notification number related to the Income-tax Act, 1961.
S.O. 2840E: A notification number that amended the principal notification S.O. 1761E.
S.O. 3138E: The notification number for the current notification.
Section 10 of the Income-tax Act, 1961: Section of the Income-tax Act, 1961 that the notification refers to.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264572
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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.ं 3068] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3068] 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. 3138(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (23चड.) के स्ट्पष्टीकरण 1
के खंड (ख) के उप-खडं (vi) द्वारा प्रित्त िजियों का प्रयोग करते 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 5 मई, 2021 की भारत सरकार
के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 53/2021/
फा.स.ं 370142/45/2020-टीपीएल] संख्या का. आ. 1761 (अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4607 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.ं 84/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (ii) म ेंदिनांक 5 मई, 2021 की अजधसूचना
संख्या का. आ. 1761 (अ) द्वारा प्रकाजित की गई थी और बाि म ें दिनांक 18 िुलाई, 2024 की अजधसूचना संख्या
का. आ. 2840 (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. 3138(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. 53/2021/F.No. 370142/45/2020-TPL) number S.O. 1761(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. 84/2025/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. 1761(E), dated the 5th May, 2021 and subsequently amended vide notification number S.O.2840(E), dated
the 18th July, 2024.
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