Tax exemption period extension under clause 23FE extended to March 2030, amending the prior notification while preserving a saving clause. Substitution of the terminal date in the principal notification extends the tax-exemption period under clause (23FE) by replacing the prior date with 31st March, 2030; the amendment is made under the delegated power in the Explanation to clause (23FE) and is subject to the saving that it does not affect things done or omitted to be done on and from 1st April, 2025 until publication of the amendment.