Tax exemption period extension under the Income-tax provision: prior expiry date substituted to prolong statutory exemption timeline. The tax-exemption period under the specified Income-tax provision is extended by substituting the earlier prescribed expiry date with a later expiry date in the opening paragraph of the prior CBDT notification; the amendment is made under the delegated explanatory sub-clause and applies except as to actions or omissions from the day after the earlier fiscal cutoff until publication of this notification in the Official Gazette.