This notification, S.O. 3130(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 34/2021(F.No. 370142/39/2020-TPL), S.O. 1672(E), dated April 22, 2021, which was published in the Gazette of India, Extraordinary, Part II, section 3, subsection ii. The amendment pertains to the extension of a specified date. 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 made 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 amendment does not apply to actions taken or omitted from April 1, 2025, until the publication date of this notification. The Under Secretary, BAHNI TELENGA, is the signatory. This notification was numbered 76/2025 (F.No. 500/Misc./S/10/23-FE/FT&TR-II). The original notification was published as S.O. 1672(E) on April 22, 2021, and subsequently amended by S.O. 2832(E) on July 18, 2024.
Key Entities Referenced
Income-tax Act, 1961: A tax law in India, referred to in the context of amendments and powers conferred by it.
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 financial matters.
New Delhi: The location of the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance.
Gazette of India: The official journal of the Government of India, in which notifications are published.
1st April, 2025: A date mentioned in relation to the applicability of the notification, regarding things done or omitted before the date of publication.
31st day of March, 2030: A date that replaces '31st day of March, 2025', extending a previously defined period.
22nd April, 2021: The date of the principal notification being amended.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-11072025-264548
xxxGIDHxxx
CG-DLxx-ExG-I1D1E0x7x2x0 25-264548
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3060] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3060] 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. 3130(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, एतद्द्वारा दिनांक 1 अप्रैल, 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 22 अप्रलै , 2021 की भारत सरकार के जित्त मंत्रालय,
रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोड)ड की अजधसूचना [अजधसूचना संख्या 34/2021/फा.स.ं 370142/39/2020-टीपीएल]
संख्या का. आ. 1672 (अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4599 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 िाएंगे।
[सं. 76/2025/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 22 अप्रैल, 2021 की
अजधसूचना संख्या का. आ. 1672(अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की
अजधसूचना संख्या का. आ. 2832(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. 3130(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. 34/2021/F.No. 370142/39/2020-TPL) number S.O. 1672(E), dated the 22nd April, 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. 76 /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. 1672(E), dated the 22nd April, 2021 and subsequently amended vide notification S.O. number 2832(E),
dated the 18th July, 2024.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.