Tax exemption period under section 10(23FE) extended by notification, replacing the prior expiry and addressing transitional acts. The Government issues a notification substituting the expiry date in the opening paragraph of the principal CBDT notification, thereby extending the period of the tax exemption under Explanation 1 to clause (23FE) of section 10. The amendment applies to the principal notification of 1st November, 2023 (as subsequently amended) and contains a proviso addressing acts or omissions on and from 1st April, 2025 until publication of this notification.