Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 64/2021, dated 13th May, 2021 - 89/2025 - Income Tax Act, 1961
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Tax exemption under section 10(23FE) extended to 31 March 2030 by notification amending the prior CBDT rule. The opening paragraph of Notification No. 64/2021 (S.O. 1854(E)) is amended to substitute the earlier terminal date with 31st day of March, 2030, extending the temporal operation of the exemption under Explanation 1 to clause (23FE) of section 10 of the Income-tax Act; the amendment is made under the enabling sub-clause and is subject to the qualification regarding acts or omissions on and from 1st April, 2025 until publication.
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Tax exemption under section 10(23FE) extended to 31 March 2030 by notification amending the prior CBDT rule.
The opening paragraph of Notification No. 64/2021 (S.O. 1854(E)) is amended to substitute the earlier terminal date with 31st day of March, 2030, extending the temporal operation of the exemption under Explanation 1 to clause (23FE) of section 10 of the Income-tax Act; the amendment is made under the enabling sub-clause and is subject to the qualification regarding acts or omissions on and from 1st April, 2025 until publication.
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