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Case law › Notifications › 2025 › Notification No. 77/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3131(E)
Notification 11 July 2025

Notification No. 77/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3131(E)

Ministry of Finance

What this is

Notification No. 77/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3131(E) was published on 11 July 2025. Its subject is Ministry of Finance.

What it does

The Central Government, under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961, further amends Notification No. 35/2021 (S.O. 1673(E)) dated 22 April 2021. In the opening paragraph, '31st day of March, 2025' is substituted by '31st day of March, 2030', extending by five years the period within which the notified pension fund may make investments qualifying for exemption under section 10(23FE).

Who it reaches

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 ActNow
s.3s.3
s.10s.11, s.19

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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 11th July, 2025
S.O. 3131(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 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. 35/2021/F.No. 370142/38/2020-TPL) number S.O. 1673(E), dated the 22nd April, 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. 77/2025/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. 1673(E), dated the 22nd April, 2021 and subsequently amended vide notification number S.O. 1841(E), dated the 10th May, 2021 and S.O. 2833(E), dated the 18th July, 2024.
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.

From when

The date of publication in the Official Gazette, with a saving for acts done from 1 April 2025 to that date.

What to watch

Where you meet it

In the fund's return claiming exemption under section 10(23FE) and in the payer's tax deduction at source on dividend or interest paid to it.

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. 76/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3130(E)  ·  Notification No. 78/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3132(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.