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<h1>CBDT extends tax exemption under section 10(23FE) from March 2025 to March 2030 through Notification 113/2025</h1> The Central Board of Direct Taxes issued Notification No. 113/2025 dated July 11, 2025, extending the tax exemption period under section 10(23FE) of the Income-tax Act, 1961. This notification amends the earlier CBDT Notification No. 93/2024 dated July 19, 2024, by substituting the exemption expiry date from March 31, 2025 to March 31, 2030. The amendment is made under the powers conferred by sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10. The notification provides a five-year extension to the tax exemption period and applies except for actions taken or omitted between April 1, 2025 and the publication date of this notification.