Tax exemption extension under section 10(23FE) prolongs the exemption period by amending the prior notification, with limited retrospective carve out. The Central Government amends the principal notification issued in 2021 by substituting the previously specified expiry date of the tax exemption with a later expiry date, thereby extending the period of exemption under the explanatory provision to the relevant clause. The amendment modifies the opening paragraph of that notification and specifies that it does not affect acts or omissions occurring on and from the earlier specified date until the publication date of this notification.