Exemption under section 10(23FE) extended for the specified pension fund through the next fiscal year by government notification. Extension of the exemption under section 10(23FE) is made by substituting the earlier expiry date with the 31st day of March, 2025 in the opening paragraph of the principal notification; the amendment is effected under the powers conferred by the specified sub-clause of Explanation 1 to clause (23FE) of section 10 and applies except as respects acts or omissions done on and from the 1st day of April, 2024 until publication of this notification.