**Summary:**
This notification, S.O. 3154(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and dated July 11, 2025, amends Notification No. 93/2022 [F. No. 500/SWF/3S/1023/FEFT-TRI/Pt.3], S.O. 3707(E), dated August 5, 2022. The amendment pertains to the Income-tax Act, 1961 (43 of 1961), specifically clause 23FE of section 10, subclause (vi) of clause (b) of Explanation 1. The key change involves substituting "31st day of March, 2025" with "31st day of March, 2030" in the opening paragraph of the principal notification. This amendment is effective from the date of publication in the Official Gazette, except for actions taken or omitted from April 1, 2025, until the publication date. The principal notification, S.O. 3707(E), was initially published on August 5, 2022, and subsequently amended by notification S.O. 2856(E) on July 18, 2024. Contact person for further information is Bahni Telenga, Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for tax collection and administration.
Central Board of Direct Taxes: A board under the Department of Revenue, Ministry of Finance, Government of India, dealing with direct taxes.
New Delhi: The capital city of India where the notification was issued.
Income-tax Act, 1961: The primary legislation governing income tax in India.
Gazette of India: An official government publication that publishes notifications, rules, and regulations.
Mayapuri, New Delhi: Location of the Government of India Press.
Explanation 1 to clause 23FE of section 10: Specific section of the Income-tax Act, 1961 being amended.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264559
CG-DxLx-xEG-I1D2H0x7x2x0 25-264559
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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.ं 3084] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3084] 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. 3154(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, खडं 3, उप-खडं (ii) में प्रकाजित दिनांक 05 अगस्ट्त, 2022 की भारत सरकार
के जित्त मंत्रालय, रािस्ट्ि जिभाग (केंरीय प्रत्यक्ष कर बोडड) की अजधसूचना[अजधसूचना संख्या 93/2022/फा.स.ं
500/एसडब्लूएफ3/एस10(23चड.)/एफटी एडं टीआर-II (भाग-3)] संख्या का.आ. 3707 (अ) म ें जनम्नजलजखत और संिोधन
करती ह,ै यथा:-
4623 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के परै ाग्राफ में, “31 माचड, 2025” अकं ों, अक्षरों और िब्िों के स्ट्थान पर “31 माच,ड 2030”
अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएगं े।
[स.ं 100/2025/फा.स.ं 500/जिजिध/एस10(23चड.)/एफटीएडं टीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (ii) म ें दिनांक 05 अगस्ट्त, 2022 की
अजधसूना संख्या का. आ. 3707(अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िलु ाई, 2024 की अजधसूचना
संख्या का. आ. 2856(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. 3154(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. 93/2022/F. No. 500/SWF3/S10(23FE)/FT&TR-II(Pt.3)] number
S.O. 3707(E), dated the 5th August, 2022 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. 100/2025/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. 3707(E), dated the 5th August, 2022 and subsequently amended vide notification number
S.O. 2856(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.