This notification, S.O. 3139(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 11, 2025, amends Notification No. 54/2021F. No. 370142/46/2020-TPL [number S.O. 1762(E)], dated May 5, 2021. The amendment extends the applicability of clause 23FE of section 10 of the Income-tax Act, 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 applies prospectively, except for actions taken or omitted between April 1, 2025, and the publication date of this notification. The notification is issued under the authority of 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 signing authority is BAHNI TELENGA, Under Secretary. The notification number is No. 85/2025F.No. 500/Misc./S/1023/FE/FTTR-II. The principal notification was published as S.O. 1762(E) on May 5, 2021, and subsequently amended by S.O.1838(E) on May 10, 2021, and S.O.2841(E) on July 18, 2024.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Direct Taxes: A department under the Department of Revenue responsible for direct tax administration.
New Delhi: The location where the notification was issued.
Income-tax Act, 1961: The primary legislation governing income tax in India.
Gazette of India: The official journal of the Government of India, publishing official notifications and regulations.
Mayapuri, New Delhi: Location of the Government of India Press.
Delhi: Location of the Controller of Publications.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264579
xxxGIDHxxx
CG-DLxx-ExG-I1D2E0x7x2x0 25-264579
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3069] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3069] 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. 3139(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (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 54/2021/
फा.स.ं 370142/46/2020-टीपीएल] संख्या का. आ. 1762 (अ) में जनम्नजलजखत और संिोधन करती ह,ै यथा:-
4608 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.ं 85/2025/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. 1762 (अ) द्वारा प्रकाजित की गई थी और बाि म ें दिनांक 10 मई, 2021 की अजधसूचना संख्या
का. आ. 1838 (अ) और दिनाकं 18 िलु ाई, 2024 की अजधसूचना संख्या का. आ. 2841 (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. 3139(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. 54/2021/F. No. 370142/46/2020-TPL) number S.O. 1762(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. 85/2025/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. 1762(E), dated the 5th May, 2021 and subsequently amended vide notification number S.O.1838(E), dated
the 10th May, 2021 and S.O.2841(E) 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.