circular no. 11/2025 modification to circular no. 9 of 2022 f. no.370142/2/2022 tpl dated 09.05.2022 of cbdt

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F.No.370142/32/2025-TPL Government of India Ministry of Finance Department of Revenue Circular No. II of 2025 Central Board of Direct Taxes (TPL Division) Nf Dated: 02, September, 2025 Sub:- Modification to Circular No. 9 of 2022 (F. No.370142/2/2022-TPL) dated 09.05.2022 of CBDT-reg. Reference is invited to Circular No. 9 of 2022 (F.No.370142/2/2022-TPL) dated 09.05.2022 of Central Board of Direct Taxes (the 'Board') vide which guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 (the Act) were prescribed. 2. Clause (23FE) of section 10 of the Act was amended, vide Finance Act, 2025, so as to extend the date of inves~mcnt under the said clause from 31st day of March, 2025 to 31st day of March, 2030. The said amendment is effective from the pt day of April, 2025. 3. In view of the above, reference to the date 31.03.2024 in the opening para and to the date 31 st March, 2024 in paras 4.6.2 and 4.6.3 of the said circular, shall be read as 31 st March, 2030 with effect from the 1st day of April, 2025. Copy to the: 1. PS/OSD to FM/ PS/OSD to MoS(F). 2. PS to the Finance Secretary. 3. PS to the Revenue Secretary. 4. Chairman and Members, CBDT. / (Rohit Singh) Under Secretary (TPL-I) CBDT, New Delhi 5. Joint Secretaries/ CsIT/Directors/Deputy Secretaries/Under Secretaries, CBDT. 6. C&AG oflndia (30 copies). 7. JS & Legal Advisor, Ministry of Law & Justice, New Delhi. 8. Institute of Chartered Accountants oflndia. 9. CIT (M&TP), Official Spokesperson of CBDT. 10. Principal DGIT (Systems) for uploading on the departmental Website. ~ '7l__/ (Rohit Singh) Under Secretary (TPL-I) CBDT, New Delhi