Tax exemption under 10(23FE) extended to end of March 2030, amending prior expiry via CBDT notification. The notification substitutes the opening paragraph of the principal notification to replace '31st day of March, 2025' with '31st day of March, 2030', thereby extending the income-tax exemption period under the Explanation to clause (23FE) of section 10; the amendment is made under the delegated power specified in the notification and is subject to an exclusion for acts or omissions on and from 1st April, 2025 until publication of this further notification.