{"id":2450,"date":"2025-09-09T20:01:25","date_gmt":"2025-09-09T20:01:25","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2450"},"modified":"2025-09-09T20:01:26","modified_gmt":"2025-09-09T20:01:26","slug":"income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/","title":{"rendered":"Income Tax Circular 11\/2025 Dated 02\/09\/2025 – CBDT extends Investment deadline under section 10(23FE)\u00a0"},"content":{"rendered":"\n

The Circular modify earlier circular 09\/2025 dated 9th<\/sup>\u00a0May 2022, relating to section 10(23FE) of the Income Tax Act. The section provides tax exemption for income of certain investment funds, including Sovereign Wealth Funds and Pension Funds, subject to specified conditions. The Finance Act, 2025 amended this clause to extend the deadline for making qualifying investments from 31st<\/sup>\u00a0March 2025 to 31st<\/sup>\u00a0March 2030. Accordingly, the earlier references to the date are now to be read as \u201831 March 2030\u2019.\u00a0<\/p>\n\n\n\n

(Link: Income Tax Circular 11\/2025 Dated 02\/09\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

The Circular modify earlier circular 09\/2025 dated 9th\u00a0May 2022, relating to section 10(23FE) of the Income Tax Act. The section […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,18],"tags":[],"class_list":["post-2450","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-circulars"],"yoast_head":"\nIncome Tax Circular 11\/2025 Dated 02\/09\/2025 - CBDT extends Investment deadline under section 10(23FE)\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Circular 11\/2025 Dated 02\/09\/2025 - CBDT extends Investment deadline under section 10(23FE)\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The Circular modify earlier circular 09\/2025 dated 9th\u00a0May 2022, relating to section 10(23FE) of the Income Tax Act. The section […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-09T20:01:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-09T20:01:26+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Income Tax Circular 11\/2025 Dated 02\/09\/2025 – CBDT extends Investment deadline under section 10(23FE)\u00a0\",\"datePublished\":\"2025-09-09T20:01:25+00:00\",\"dateModified\":\"2025-09-09T20:01:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/\"},\"wordCount\":90,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"Income Tax\",\"Income Tax Circulars\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/\",\"name\":\"Income Tax Circular 11\/2025 Dated 02\/09\/2025 - CBDT extends Investment deadline under section 10(23FE)\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-09-09T20:01:25+00:00\",\"dateModified\":\"2025-09-09T20:01:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Income Tax Circular 11\/2025 Dated 02\/09\/2025 – CBDT extends Investment deadline under section 10(23FE)\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Income Tax Circular 11\/2025 Dated 02\/09\/2025 - CBDT extends Investment deadline under section 10(23FE)\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/","og_locale":"en_US","og_type":"article","og_title":"Income Tax Circular 11\/2025 Dated 02\/09\/2025 - CBDT extends Investment deadline under section 10(23FE)\u00a0 - Bhatia Bhola & Associates LLP","og_description":"The Circular modify earlier circular 09\/2025 dated 9th\u00a0May 2022, relating to section 10(23FE) of the Income Tax Act. The section […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2025-09-09T20:01:25+00:00","article_modified_time":"2025-09-09T20:01:26+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"Income Tax Circular 11\/2025 Dated 02\/09\/2025 – CBDT extends Investment deadline under section 10(23FE)\u00a0","datePublished":"2025-09-09T20:01:25+00:00","dateModified":"2025-09-09T20:01:26+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/"},"wordCount":90,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["Income Tax","Income Tax Circulars"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/","name":"Income Tax Circular 11\/2025 Dated 02\/09\/2025 - CBDT extends Investment deadline under section 10(23FE)\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-09-09T20:01:25+00:00","dateModified":"2025-09-09T20:01:26+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-circular-11-2025-dated-02-09-2025-cbdt-extends-investment-deadline-under-section-1023fe\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"Income Tax Circular 11\/2025 Dated 02\/09\/2025 – CBDT extends Investment deadline under section 10(23FE)\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=2450"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2450\/revisions"}],"predecessor-version":[{"id":2451,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/2450\/revisions\/2451"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=2450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=2450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=2450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}