CBDT Extends Investment Timeline for Sovereign and Pension Funds under Rule 2DCA till 2031-32

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance has recently shared a notification dated September 1, 2025. The Central Board of Direct Taxes makes the below mentioned rules to amend the Income tax Rules, 1962 in powers given by Section 295 read with the fourth, fifth and sixth provisions and explanation 3 to clause (23FE) of section 10 of the Income Tax Act, 1961:

1. (a)These Rules will be called the Income-tax (Twenty fifth Amendment) Rules, 2025.

(b) These Rules will come into effect from the date of their publication in the Official Gazette.

2. Under the Income tax Rules, in rule 2DCA–

(a) In the fourth provision (sub-rule (2))

(i) for the figures “2025-26”, the figures “2031-32” will be replaced.

(ii) for the figures “2024-25”, the figures “2030-31” will be replaced.

(b) In the fourth provision (sub-rule (3))

(i) for the figures “2025-26”, the figures “2031-32” will be replaced.

(ii) for the figures “2025-26”, the figures “2030-31” will be replaced.

(c) In the third provision (sub-rule (4))

(i) for the figures “2025-26”, the figures “2031-32” will be replaced.

(ii) for the figures “2024-25”, the figures “2030-31” will be replaced.

(d) In Explanation 1-

(i) In clause (d) the figures “2030” will be replaced instead of the figures “2024.”

(ii) In clause (e) the figures “2030” will be replaced instead of the figures “2024.”

(iii) In the provision to clause (h), the figures “2030-31” will be replaced instead of the figures “2024-25.”

For complete details, refer to the notification mentioned below-