Tax exemption extension under section 10(23FE) continues exemption period by substituting the terminal date for applicability. The Central Government amends the opening paragraph of the principal notification under the explanation to the specified income-tax exemption clause by substituting the previously stated terminal date for the exemption with a new terminal date, thereby extending the period during which the exemption applies; the amendment preserves transitional effect for acts or omissions occurring on and from the earlier fiscal start date to the date of publication of the amending notification.