Tax exemption period extension under the relevant provision extends applicability and amends prior notification with limited retrospective carve out. The Central Government amends the principal notification made under the relevant income tax provision by substituting the previously notified expiry date in the opening paragraph with a later date; the amendment is notified on 11 July 2025 and applies except as to acts done or omitted to be done on and from the first day of April immediately preceding publication until the date of publication in the Official Gazette.