The Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), issued Notification No. 100/2025-Income Tax on July 11, 2025. This notification amends a previous one, S.O. 3707(E), dated August 5, 2022. Acting 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, the Central Government has changed a key date. The phrase “31st day of March, 2025” in the original notification has been replaced with “31st day of March, 2030“. This alteration extends the period for certain provisions related to income tax exemptions under Section 10(23FE). This amendment applies to actions or omissions occurring from April 1, 2025, up to the date this notification was published.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
No. 100/2025 – Income Tax | Dated: 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.
