Computation of minimum investment updated: temporal references extended to later assessment years for exempt income rules. Amends rule 2DCA of the Income tax Rules, 1962 to revise temporal references used in computing minimum investment and exempt income under clause (23FE) of section 10 by substituting earlier terminal years with later ones in sub rules (2), (3) and (4) and by updating calendar year references in Explanation 1 clauses (d), (e) and the proviso to clause (h); the amendment is effective on publication.