Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 43/2021 dated the 4th May, 2021 - 78/2025 - Income Tax Act, 1961
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Tax exemption period under section 10(23FE) extended to 31st March 2030 by CBDT notification, amending prior expiry. The Central Government amends the opening paragraph of CBDT Notification No. 43/2021 by substituting the expiry date '31st day of March, 2025' with '31st day of March, 2030' in relation to the exemption under Explanation 1(c)(iv) to clause (23FE) of section 10 of the Income-tax Act, the amendment applying except as to acts or omissions from 1st April, 2025 until publication of this notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption period under section 10(23FE) extended to 31st March 2030 by CBDT notification, amending prior expiry.
The Central Government amends the opening paragraph of CBDT Notification No. 43/2021 by substituting the expiry date "31st day of March, 2025" with "31st day of March, 2030" in relation to the exemption under Explanation 1(c)(iv) to clause (23FE) of section 10 of the Income-tax Act, the amendment applying except as to acts or omissions from 1st April, 2025 until publication of this notification.
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