Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 54/2021 dated 5th May, 2021 - 85/2025 - Income Tax Act, 1961
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Tax exemption period under section 10(23FE) extended to 31 March 2030, extending the notification's validity. The Central Government amends the earlier CBDT notification under the power conferred by Explanation 1 to clause (23FE) of section 10, substituting the prior terminal date with a later terminal date to extend the period of tax exemption specified in the opening paragraph of the principal notification; the amendment is published as a Ministry of Finance (CBDT) notification and changes only the temporal scope of the original notification.
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Tax exemption period under section 10(23FE) extended to 31 March 2030, extending the notification's validity.
The Central Government amends the earlier CBDT notification under the power conferred by Explanation 1 to clause (23FE) of section 10, substituting the prior terminal date with a later terminal date to extend the period of tax exemption specified in the opening paragraph of the principal notification; the amendment is published as a Ministry of Finance (CBDT) notification and changes only the temporal scope of the original notification.
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