Notification No. 91/2024, dated 18th July 2024, issued by the Ministry of Finance (Department of Revenue) under the Central Board of Direct Taxes, amends Notification No. 95/2023 dated 1st November 2023. This amendment extends the deadline mentioned in the original notification from “31st March 2024” to “31st March 2025,” applicable to actions or omissions from 1st April 2024 until the publication of this notification in the Official Gazette. The principal notification was initially published on 1st November 2023.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi
Notification No. 91/2024-Income Tax | Dated: 18th July, 2024
S.O. 2866(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 amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) number S.O. 4755(E), dated the 1st November, 2023 [Notification No. 95/2023/ F.No.500/PF10/S10(23FE)/FT&TR-II-Part(1)] published in the Gazette of India, Extraordinary, Part II, section 3, subsection (ii), except as respects things done or omitted to have been done on and from the 1st day of April, 2024 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, 2024”, the figures, letters and words “31st day of March, 2025” shall be substituted.
[Notification No. 91/2024/F. No. 500/Misc./S10(23FE)/FT&TR-II]
APOORV TIWARI, 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. 4755(E), dated the 1st November, 2023.
