Tax exemption period under section 10(23FE) extended to March 2030 by notification amendment via official gazette. The Central Government, under the specified empowering provision to clause (23FE), amends the principal notification to substitute its originally prescribed expiry date with a later terminal date, thereby extending the statutory tax exemption period; the change is effected by Notification No. 95/2025 and contains an express non-application for acts or omissions occurring on and from the first day of April before publication until the date of publication.