Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 97/2022 dated 17th August, 2022 - 102/2025 - Income Tax Act, 1961
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Tax exemption under section 10(23FE): exemption period extended until 31 March 2030 by CBDT notification. The Central Government, using the power under sub clause (iv) of clause (c) of Explanation 1 to clause (23FE), issued Notification No. 102/2025 dated 11 July 2025 to amend the earlier CBDT notification by substituting the previously specified terminal date for the exemption with a new terminal date, thereby extending the period during which the exemption under clause (23FE) of section 10 remains effective.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 10(23FE): exemption period extended until 31 March 2030 by CBDT notification.
The Central Government, using the power under sub clause (iv) of clause (c) of Explanation 1 to clause (23FE), issued Notification No. 102/2025 dated 11 July 2025 to amend the earlier CBDT notification by substituting the previously specified terminal date for the exemption with a new terminal date, thereby extending the period during which the exemption under clause (23FE) of section 10 remains effective.
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