The Central Board of Direct Taxes (CBDT), Ministry of Finance, has issued Notification G.S.R. 598(E) dated September 1, 2025, introducing the Income-tax (Twenty-Fifth Amendment) Rules, 2025. This notification amends Rule 2DCA of the Income-tax Rules, 1962, and provides a six-year extension for availing tax exemptions under Section 10(23FE) of the Income-tax Act, 1961. Section 10(23FE) offers tax exemption to income earned by certain notified entities such as sovereign wealth funds, pension funds, and similar long-term investors, provided the income is from investments in Indias infrastructure sector or other priority areas.
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