This notification, S.O. 3140(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 11, 2025, amends Notification No. 55/2021 [F.No. 370142/44/2020-TPL number S.O. 1763(E)], dated May 5, 2021. The amendment pertains to subclause (vi) of clause (b) 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, excluding actions taken between April 1, 2025, and the publication date. The notification number is 86/2025/F. No. 500/Misc./S1023/FEFTTRII and is signed by Bahni Telenga, Under Secretary. The principal notification was published as S.O. 1763(E) on May 5, 2021, and previously amended by S.O. 2842(E) on July 18, 2024.
Key Entities Referenced
Income-tax Act, 1961: A tax law in India. The notification refers to an amendment under section 10, clause 23FE of this Act.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
New Delhi: The location of the Central Board of Direct Taxes, Department of Revenue in India where the notification was issued.
Gazette of India: An official journal of the Government of India, publishing legal notifications and other important information.
S.O. 1763E: An earlier notification number related to the same subject matter, dated 5th May, 2021, which is being amended by this notification.
S.O. 2842E: A notification number dated the 18th July, 2024, which previously amended notification S.O. 1763E.
1st April, 2025: The date from which changes or omissions are excluded until the date of publication.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12072025-264573
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CG-DLxx-ExG-I1D2E0x7x2x0 25-264573
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3070] नई दिल्ली, िुक्रिार, िुलाई 11, 2025/आषाढ़ 20, 1947
No. 3070] 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. 3140(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 55/2021/
फा.स.ं 370142/44/2020-टीपीएल] संख्या का. आ. 1763(अ) म ेंजनम्नजलजखत और संिोधन करती है, यथा:-
4609 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
उि अजधसूचना म,ें प्रारंभ के पैराग्राफ म,ें “31 माचड, 2025” अंकों, अक्षरों और िब्िों के स्ट्थान पर “31 माचड,
2030” अंक, अक्षर और िब्ि प्रजतस्ट्थाजपत दकए िाएंगे।
[सं. 86/2025/फा. स.ं 500/जिजिध/एस10(23चड.)/एफटीएंडटीआर-II]
बह्नि तेलंगा, अवर सह्निव
नोट: यह मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (ii) में दिनांक 5 मई, 2021 की अजधसूचना
संख्या का. आ. 1763(अ) द्वारा प्रकाजित की गई थी और बाि में दिनांक 18 िुलाई, 2024 की अजधसूचना संख्या
का. आ. 2842(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. 3140(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. 55/2021/F.No. 370142/44/2020-TPL) number S.O. 1763(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. 86/2025/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. 1763(E), dated the 5th May, 2021 and subsequently amended vide notification number
S.O. 2842(E), dated the 18th July, 2024.
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