Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 46/2021, dated 4th May, 2021 - 81/2025 - Income Tax Act, 1961
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Tax exemption period under section 10(23FE) extended, prolonging the statutory exemption term by government notification. The Central Government substitutes the terminal date in the opening paragraph of the earlier notification issued under the Explanation to clause (23FE) of section 10, replacing '31st day of March, 2025' with '31st day of March, 2030', thereby extending the specified tax exemption period, subject to an express exception for things done or omitted to be done on and from 1st April, 2025 until publication of this notification.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption period under section 10(23FE) extended, prolonging the statutory exemption term by government notification.
The Central Government substitutes the terminal date in the opening paragraph of the earlier notification issued under the Explanation to clause (23FE) of section 10, replacing "31st day of March, 2025" with "31st day of March, 2030", thereby extending the specified tax exemption period, subject to an express exception for things done or omitted to be done on and from 1st April, 2025 until publication of this notification.
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