Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 95/2022 dated 16th August, 2022 - 101/2025 - Income Tax Act, 1961
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Tax exemption under section 10(23FE) extended by notification, altering the statutory expiry and limited by prospective application. The opening paragraph of the principal notification under section 10(23FE) is amended to substitute the previously specified exemption expiry date with a later statutory cutoff, thereby extending the period for which specified receipts are exempt; the amendment excludes application to acts or omissions occurring on and from the first day of the fiscal year preceding this notification until its publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23FE) extended by notification, altering the statutory expiry and limited by prospective application.
The opening paragraph of the principal notification under section 10(23FE) is amended to substitute the previously specified exemption expiry date with a later statutory cutoff, thereby extending the period for which specified receipts are exempt; the amendment excludes application to acts or omissions occurring on and from the first day of the fiscal year preceding this notification until its publication in the Official Gazette.
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