Notification No. 73/2025 [F. No. 225/192/2023] / S.O. 3060(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 73/2025 [F. No. 225/192/2023] / S.O. 3060(E) was published on 9 July 2025. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.54EC	s.85

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 9th July, 2025

S.O. 3060(E).— In exercise of the powers conferred by clause (ba) of Explanation to section 54EC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies bonds redeemable after five years and issued on or after the date of this notification, by the Indian Renewable Energy Development Agency (IREDA) (a Public Limited Government Company established as a Non-Banking Financial Institution), as 'long-term specified asset' for the purposes of the said section.

2. IREDA shall utilise the proceeds from such bonds only for those renewable projects which can service the debt out of the project revenues without being dependent on the State Governments for the service of debts.

[Notification No. 73/2025/F. No. 225/192/2023]

Dr. CASTRO JAYAPRAKASH T., Under Secy.

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.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 31/2025 [F. No. 225/06/2024/ITA-II] / SO 1644(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 7 April 2025
Notification No. 79/2017/F. No. 370142/18/2017-TPL / SO 2529(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 8 August 2017
Notification No. 47/2017/ F. No. 370142/18/2017-TPL / SO 1818(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 8 June 2017
Notification No. 380 — Bonds for an amount of Rupees three thousand five hundred crores (redeemable after three years) to be issued by the Rura 22 December 2006
Notification No. 143 — Bonds for an amount of Rupees four thousand five hundred crores (redeemable after three years) to be issued by the Rural 29 June 2006
Notification No. 142 — Bonds for an amount of rupees one thousand five hundred crores (redeemable after three years) to be issued by the Nation 29 June 2006

← Notification No. 104/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3158(E) · Notification No. 72/2025 [F. No. 300195/8/2024-ITA-I] / S.O. 3020(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.