Tax exemption period extension under section 10(23FE) notified, prolonging exemption applicability with a limited savings clause. The Central Government amends the opening paragraph of Notification No. 86/2022, substituting the previously notified terminal date with a later terminal date to extend the temporal scope of the tax exemption under Section 10(23FE). The amendment is made under Explanation 1(c)(iv) to clause (23FE) of section 10 and is subject to a savings clause preserving actions done or omitted from the operative fiscal commencement date until publication of this notification.