Tax exemption period extension under s.10(23FE) extended to March 2030 by CBDT notification amending prior Gazette notice. The amendment substitutes the terminal date in the opening paragraph of the prior CBDT notification to the '31st day of March, 2030', thereby extending the operative period of the specified income-tax exemption provision; the change is made under the statutory power in the Explanation to the relevant income-tax clause and subject to the stated exception for acts or omissions from 1st April, 2025 until publication of this notification.