Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 128/2022 dated 28th December, 2022 - 107/2025 - Income Tax Act, 1961
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Extension of tax exemption period: government amends notification to extend the exemption window and preserve intervening actions. The Central Government amends the earlier notification to substitute the previously prescribed expiry date with a later expiry date, extending the income tax exemption period under the income tax exemption provision linked to clause 23FE, and specifies that the amendment does not affect acts or omissions made on and from the first day of April in the intervening year until publication of this notification.
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Provisions expressly mentioned in the judgment/order text.
Extension of tax exemption period: government amends notification to extend the exemption window and preserve intervening actions.
The Central Government amends the earlier notification to substitute the previously prescribed expiry date with a later expiry date, extending the income tax exemption period under the income tax exemption provision linked to clause 23FE, and specifies that the amendment does not affect acts or omissions made on and from the first day of April in the intervening year until publication of this notification.
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