Tax exemption extension under section 10(23FE) extends the exemption period to 31 March 2030 for eligible entities. The Central Government, exercising powers under the Explanation to clause (23FE) of section 10, amends the prior notification by substituting the earlier expiry date with the new expiry date in its opening paragraph, thereby extending the exemption period; the amendment is subject to an exception for acts or omissions occurring on and from the first day of April preceding publication until the date of publication, and references the principal notification and its subsequent amendment.