Tax exemption period extension under section 10(23FE) extends applicability through a revised terminal date, amending prior notification. The notification substitutes the earlier terminal date in the opening paragraph of the existing notification with a new terminal date of 31st March, 2030, thereby extending the period of tax exemption under clause (23FE) of section 10. The amendment modifies the prior notification text and is subject to an exception for acts or omissions occurring on and from 1st April, 2025 up to the date of publication of this notification in the Official Gazette.