The Central Board of Direct Taxes (CBDT), Ministry of Finance, has notified the Income-tax (Twenty-Fifth Amendment) Rules, 2025 via Notification No. 141/2025 dated September 1, 2025.
The amendment extends timelines for availing income tax exemptions under Section 10(23FE) of the Income-tax Act, 1961, which benefits sovereign wealth funds, pension funds, and other long-term institutional investors investing in India’s infrastructure and priority sectors.
Key Highlights of the Amendment:
- References to FY 2024-25 in Rule 2DCA have been substituted with FY 2030-31.
- References to FY 2025-26 have been substituted with FY 2031-32.
- Explanatory clauses referring to the year 2024 now read as 2030.
This change effectively grants a six-year extension for eligible global investors to make investments in India while continuing to enjoy tax exemptions under Section 10(23FE).
The move aims to provide long-term policy certainty, thereby boosting investor confidence and attracting sustained capital inflows into India’s infrastructure and critical sectors.
The Notification can be accessed at: https://incometaxindia.gov.in/news/notification_141-2025.pdf
