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    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 63/2021, dated 13th May, 2021
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    Tax exemption under section 10(23FE) extended by formal notification substituting its statutory expiry date to a later date.
    The Central Government, under Explanation 1 sub-clause (vi) to clause (23FE) of section 10, amends the principal notification by substituting the earlier expiry date with 31st day of March, 2030. Notification No. 88/2025 dated 11 July 2025 effects this single textual change to the opening paragraph of the original notification; other terms remain unchanged and the amendment notes its relation to acts or omissions from 1st April, 2025 until publication and records the Gazette reference.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 62/2021, dated 13th May, 2021
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    Tax exemption under section 10(23FE) extended through 2030 by amendment to the CBDT notification with transitional application.
    The Central Government amends the principal CBDT notification to substitute the earlier expiry date with a new later expiry date for the tax exemption under section 10(23FE), and preserves transitional application for actions done or omitted between 1 April, 2025 and the publication date of this notification.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 55/2021, dated 5th May, 2021
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    Tax exemption period extension under section 10(23FE) prolongs the applicability of the existing notification to a later expiry date.
    The Central Government, by Notification No. 86/2025 dated 11th July, 2025, amends the earlier notification under Notification No. 55/2021 (S.O. 1763(E)) by substituting the original terminal date in the opening paragraph with a later terminal date, thereby extending the period of the exemption provided by Explanation 1 to clause (23FE) of section 10 of the Income-tax Act, 1961; the amendment is subject to the saving for acts or omissions from 1st April, 2025 until publication.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 54/2021 dated 5th May, 2021
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    Tax exemption period under section 10(23FE) extended to 31 March 2030, extending the notification's validity.
    The Central Government amends the earlier CBDT notification under the power conferred by Explanation 1 to clause (23FE) of section 10, substituting the prior terminal date with a later terminal date to extend the period of tax exemption specified in the opening paragraph of the principal notification; the amendment is published as a Ministry of Finance (CBDT) notification and changes only the temporal scope of the original notification.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 53/2021, dated 5th May, 2021
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    Tax exemption under section 10(23FE) extended to 31 March 2030, amending the prior notification.
    The Central Government amends the opening paragraph of the earlier notification under Explanation 1(b)(vi) to clause (23FE) of section 10 by substituting "31st day of March, 2025" with "31st day of March, 2030", thereby extending the period of the tax exemption provided by that notification, subject to an exception for things done or omitted to be done from 1 April 2025 until publication.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 52/2021, dated 5th May, 2021
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    Tax exemption period extension under section 10(23FE) extends applicability through a revised terminal date, amending prior notification.
    The notification substitutes the earlier terminal date in the opening paragraph of the existing notification with a new terminal date of 31st March, 2030, thereby extending the period of tax exemption under clause (23FE) of section 10. The amendment modifies the prior notification text and is subject to an exception for acts or omissions occurring on and from 1st April, 2025 up to the date of publication of this notification in the Official Gazette.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 51/2021, dated 5th May, 2021
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    Tax exemption period extension under clause 23FE extended to March 2030, amending the prior notification while preserving a saving clause.
    Substitution of the terminal date in the principal notification extends the tax-exemption period under clause (23FE) by replacing the prior date with 31st March, 2030; the amendment is made under the delegated power in the Explanation to clause (23FE) and is subject to the saving that it does not affect things done or omitted to be done on and from 1st April, 2025 until publication of the amendment.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 46/2021, dated 4th May, 2021
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    Tax exemption period under section 10(23FE) extended, prolonging the statutory exemption term by government notification.
    The Central Government substitutes the terminal date in the opening paragraph of the earlier notification issued under the Explanation to clause (23FE) of section 10, replacing "31st day of March, 2025" with "31st day of March, 2030", thereby extending the specified tax exemption period, subject to an express exception for things done or omitted to be done on and from 1st April, 2025 until publication of this notification.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 45/2021 dated 4th May, 2021
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    Tax exemption period extension under the Income-tax provision: prior expiry date substituted to prolong statutory exemption timeline.
    The tax-exemption period under the specified Income-tax provision is extended by substituting the earlier prescribed expiry date with a later expiry date in the opening paragraph of the prior CBDT notification; the amendment is made under the delegated explanatory sub-clause and applies except as to actions or omissions from the day after the earlier fiscal cutoff until publication of this notification in the Official Gazette.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 44/2021 dated 4th May, 2021
    Show AI Summary
    Tax exemption under section 10(23FE) extended, prolonging the statutory eligibility period to March 2030.
    The Central Government amends Notification No. 44/2021 by substituting the terminal date in the opening paragraph, extending the tax exemption period under 10(23FE) from 31st March, 2025 to 31st March, 2030; the amendment is issued as Notification No. 79/2025 and preserves effects of actions or omissions between 1st April, 2025 and the date of publication.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 43/2021 dated the 4th May, 2021
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    Tax exemption period under section 10(23FE) extended to 31st March 2030 by CBDT notification, amending prior expiry.
    The Central Government amends the opening paragraph of CBDT Notification No. 43/2021 by substituting the expiry date "31st day of March, 2025" with "31st day of March, 2030" in relation to the exemption under Explanation 1(c)(iv) to clause (23FE) of section 10 of the Income-tax Act, the amendment applying except as to acts or omissions from 1st April, 2025 until publication of this notification.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 35/2021, dated 22nd April, 2021
    Show AI Summary
    Tax exemption extension under section 10(23FE) prolongs the operative period by government notification, with transitional saving.
    The Central Government, under sub-clause (iv) of clause (c) of Explanation 1 to clause (23FE) of section 10, amends the principal notification of 2021 by substituting the previously specified terminal date with a later terminal date to extend the period of the tax exemption; the amendment preserves an express provision concerning acts or omissions from 1st April, 2025 until the date of publication and is effected by Notification No. 77/2025 dated 11th July 2025.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 34/2021, dated 22nd April, 2021
    Show AI Summary
    Tax exemption under section 10(23FE) extended until 31 March 2030 by notification amending the prior CBDT notice.
    The Central Government amends the opening paragraph of the earlier CBDT notification to substitute the previously specified terminal date with a new terminal date, thereby extending the period of applicability of the income-tax exemption under section 10(23FE). The amendment is effected by Notification No. 76/2025 dated 11 July 2025 and applies to acts and omissions on and from 1 April 2025 until publication of the notification.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 33/2021, dated 19th April, 2021
    Show AI Summary
    Extension of tax exemption period under section 10(23FE) prolongs the existing exemption and amends the prior notification.
    An administrative amendment replaces the expiry date in the opening paragraph of the principal notification granting the income tax exemption under section 10(23FE), extending the statutory exemption period by textual substitution and invoking the explanatory power under the Act; the amendment is subject to a carve out for actions or omissions occurring from the start of the relevant fiscal year until publication.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 89/2020, dated 2nd November, 2020
    Show AI Summary
    Tax exemption under section 10(23FE) extended further through March 31, 2030 by central government notification.
    The Central Government amends the principal notification under section 10(23FE) to substitute the earlier terminal date with a later terminal date, thereby extending the period during which specified entities remain eligible for the tax exemption; the amendment is effective from 1 April 2025 for things done or omitted on or after that date until publication in the Official Gazette.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 93/2024, dated 19th July, 2024
    Show AI Summary
    Tax exemption period under section 10(23FE) extended to a later expiry date, effective from the start of the following financial year.
    The Central Government amends the earlier Gazette notification to substitute the previously specified expiry date for the tax exemption under clause (23FE) of section 10 with a new later expiry date, extending the period during which the exemption applies; the amendment is confined to altering the opening paragraph of the principal notification and operates except as to acts or omissions occurring from the first day of the subsequent financial year until publication.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 106/2023 dated 27th December, 2023
    Show AI Summary
    Tax exemption period under Section 10(23FE) extended, deferring statutory expiry and preserving existing notification terms.
    The Central Government amends the principal CBDT notification under section 10(23FE) by substituting the previously stated expiry date with a new expiry date, thereby extending the period of tax exemption specified in that notification. The amendment is effected under the relevant sub-clause of Explanation 1 to clause (23FE) of section 10 and preserves prior notification terms, while noting applicability except as to acts done or omitted between the fiscal commencement and the present Gazette publication.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 95/2023 dated 1st November, 2023
    Show AI Summary
    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.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 89A/2023 dated 13th October,2023
    Show AI Summary
    Tax exemption under section 10(23FE) extended through March 2030, with applicability framed from April 2025.
    The Central Government amends the opening paragraph of the earlier CBDT notification to substitute the terminal date of the section 10(23FE) exemption with 31st March, 2030, subject to an exception for acts or omissions on and from 1st April, 2025 until this notification's publication.
    Extension of Tax Exemption Period u/s 10(23FE) till 31st March, 2030 - Notification for Further Amendment to CBDT Notification No. 36/2023 dated 7th June, 2023
    Show AI Summary
    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.

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      Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to omit serial number 10A related to "Horses for polo" - Exemption to specified sports goods imported. - 34/2025 - Customs -Tariff

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      Customs exemption removal: omission of 'horses for polo' from the notification, revoking that import exemption under section 25 authority.
      Exercising the power under section 25 of the Customs Act, 1962, Notification No. 34/2025 Customs omits S. No. 10A and the related entries from the TABLE ... Summary

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      ActsIncome Tax