Tax exemption under section 10(23FE) extended to 31st March, 2030 by further amendment notification. The Central Government amends the principal notification by substituting the earlier terminal date in the opening paragraph with a new terminal date, thereby extending the period of exemption under the Explanation to clause (23FE) of section 10; the amendment is subject to the saving clause for acts done or omitted from 1st April, 2025 until publication.