Tax exemption period extension under section 10(23FE) prolongs the applicability of the existing notification to a later expiry date. The Central Government, by Notification No. 86/2025 dated 11th July, 2025, amends the earlier notification under Notification No. 55/2021 (S.O. 1763(E)) by substituting the original terminal date in the opening paragraph with a later terminal date, thereby extending the period of the exemption provided by Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961; the amendment is subject to the saving for acts or omissions from 1st April, 2025 until publication.