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of <h1>Tax exemption period under section 10(23FE) extended from March 2025 to March 2030</h1> The Central Board of Direct Taxes issued notification extending 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 previous CBDT notification dated December 27, 2023, by substituting the expiry date in the opening paragraph. The amendment is effective from April 1, 2025 until the notification's publication date, with provisions protecting actions taken during this interim period. The notification was signed by an Under Secretary and references the principal notification published in December 2023, which was previously amended in July 2024. This extension provides five additional years of tax exemption benefits under the specified provision.
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