This notification, S.O. 3151(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 11, 2025, amends Notification No. 130/2021 [F. No. 370142/50/2021-TPL number S.O. 4592(E)], dated November 2, 2021. The amendment pertains to subclause (iv) of clause (c) of Explanation 1 to 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 change is effective from the date of publication in the Official Gazette, except for actions taken between April 1, 2025, and the date of publication. The notification number is 972025/F.No. 500/Misc.S/1023/FEFT-TRII and is signed by BAHNI TELENGA, Under Secretary. The principal notification S.O. 4592(E) was published on November 2, 2021, and subsequently amended by notification S.O. 2853(E) on July 18, 2024.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for economic and financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for taxation.
Central Board of Direct Taxes: A body within the Department of Revenue responsible for direct tax administration.
New Delhi: The capital city of India, where the notification was issued.
Income-tax Act, 1961: The primary legislation governing income tax in India.
Official Gazette: The official government publication where notifications and regulations are published.
31st day of March, 2030: The revised date mentioned in the amendment.
1st April, 2025: Date from which the amendment is effective.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11072025-264549
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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.ं 3081] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3081] 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. 3151(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 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) में प्रकाजित दिनांक 02 निंबर, 2021 की भारत सरकार के जित्त मंत्रालय,
रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना [अजधसूचना संख्या 130/2021/फा.स.ं 370142/50/2021-टीपीएल]
संख्या का. आ. 4592(अ) में जनम्नजलजखत और संिोधन करती है, यथा:-
4620 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के परै ाग्राफ म,ें “31 माचड, 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माचड, 2030”
अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएगं े।
[स.ं 97/2025/फा.स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (ii) में दिनांक 02 निंबर, 2021 की अजधसूचना
संख्या का. आ. 4592(अ) द्वारा प्रकाजित की गई थी और बाि म ें दिनांक 18 िुलाई, 2024 की अजधसूचना संख्या
का. आ. 2853(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. 3151(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. 130 /2021/ F. No. 370142/50/2021-TPL] number S.O. 4592(E), dated the 2nd November,
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. 97/2025/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. 4592(E), dated the 2nd November, 2021 and subsequently amended vide notification number
S.O. 2853(E), dated the 18th July, 2024.
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and Published by the Controller of Publications, Delhi-110054.