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<h1>CBDT extends tax exemption under section 10(23FE) from March 2025 to March 2030</h1> The Central Board of Direct Taxes has extended the tax exemption period under section 10(23FE) of the Income-tax Act, 1961 from March 31, 2025 to March 31, 2030. This notification amends the earlier CBDT notification dated October 13, 2023, by substituting the exemption expiry date. The amendment is effective from April 1, 2025 until the publication date of this notification in the Official Gazette. The notification was issued under the powers conferred by sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10 of the Income-tax Act. This represents a five-year extension of the tax exemption provision, providing continued relief to eligible entities under this specific section.