Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 119/2022 dated 31st October, 2022 - 105/2025 - Income Tax Act, 1961
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Tax exemption under section 10(23FE) extended until 31 March 2030, effective from 1 April 2025 by notification. The Central Government amends the earlier notification under the powers in Explanation 1 to clause (23FE) of section 10 by substituting the expiry date '31st day of March, 2025' with '31st day of March, 2030'. The amendment is notified as No. 105/2025 dated 11 July 2025 and applies except as respects things done or omitted to be done on and from 1 April 2025 until publication.
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) extended until 31 March 2030, effective from 1 April 2025 by notification.
The Central Government amends the earlier notification under the powers in Explanation 1 to clause (23FE) of section 10 by substituting the expiry date "31st day of March, 2025" with "31st day of March, 2030". The amendment is notified as No. 105/2025 dated 11 July 2025 and applies except as respects things done or omitted to be done on and from 1 April 2025 until publication.
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