Amendment to Notification No. 93/2024 under Clause (23FE) of Section 10 of the Income-tax Act, 1961

Last updated: 12 July 2025

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This notification amends Notification No. 93/2024, which relates to Clause (23FE) of Section 10 of the Income-tax Act, 1961. The primary change involves extending the date from March 31, 2025, to March 31, 2030. This amendment is effective from April 1, 2025.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 11th July, 2025 S.O. 3167(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 [Notification No. 93/2

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FAQ :

This notification makes an amendment to Notification No. 93/2024 concerning Clause (23FE) of Section 10 of the Income-tax Act, 1961.

The key change is the substitution of the date '31st day of March, 2025' with '31st day of March, 2030' in the opening paragraph of the principal notification.

The amendment is effective from April 1, 2025, except as respects things done or omitted to be done before the date of publication of this notification.

The original notification being amended is Notification No. 93/2024, published as S.O. 2879(E) on July 19, 2024.

The relevant section is Clause (23FE) of Section 10 of the Income-tax Act, 1961.

Notification No : No. 113/2025/F. No. 500/Misc./S10(23FE)/FT&TR-II
Source : https://egazette.gov.in/(S(gn1qesmeca2303n3sdoiasqu))/ViewPDF.aspx

Attached File : 322600_11478_264585.pdf

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