Tax exemption under section 10(23FE) extended by formal notification substituting its statutory expiry date to a later date. The Central Government, under Explanation 1 sub-clause (vi) to clause (23FE) of section 10, amends the principal notification by substituting the earlier expiry date with 31st day of March, 2030. Notification No. 88/2025 dated 11 July 2025 effects this single textual change to the opening paragraph of the original notification; other terms remain unchanged and the amendment notes its relation to acts or omissions from 1st April, 2025 until publication and records the Gazette reference.