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.

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.

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.

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 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.

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.

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.

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.

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.

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.

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.

Tax exemption period extension under section 10(23FE) extended to 31st March 2030, amending the prior notification.
The Central Government amends the earlier notification to replace the terminal date for the tax exemption under section 10(23FE) from 31st March, 2025 to 31st March, 2030, under powers in the Explanation to the provision, effective as respects actions on and from 1st April, 2025 until publication.

Extension of tax exemption period: government amends notification to extend the exemption window and preserve intervening actions.
The Central Government amends the earlier notification to substitute the previously prescribed expiry date with a later expiry date, extending the income tax exemption period under the income tax exemption provision linked to clause 23FE, and specifies that the amendment does not affect acts or omissions made on and from the first day of April in the intervening year until publication of this notification.

Tax exemption period extension under the relevant provision extends applicability and amends prior notification with limited retrospective carve out.
The Central Government amends the principal notification made under the relevant income tax provision by substituting the previously notified expiry date in the opening paragraph with a later date; the amendment is notified on 11 July 2025 and applies except as to acts done or omitted to be done on and from the first day of April immediately preceding publication until the date of publication in the Official Gazette.

Tax exemption under section 10(23FE) extended until 31 March 2030, effective from 1 April 2025 by notification.
The Central Government amends the earlier notification under the powers in Explanation 1 to clause (23FE) of section 10 by substituting the expiry date "31st day of March, 2025" with "31st day of March, 2030". The amendment is notified as No. 105/2025 dated 11 July 2025 and applies except as respects things done or omitted to be done on and from 1 April 2025 until publication.

Tax exemption under section 10(23FE) extended to 31 March 2030, altering the notification's expiry date.
The Central Government amends the principal notification under clause (23FE) of section 10 of the Income-tax Act by substituting the earlier expiry date with 31st March, 2030, altering the opening paragraph of Notification No. 115/2022; the amendment is subject to the proviso concerning actions taken or omitted from 1st April, 2025 until publication.

Tax exemption under section 10(23FE) extended, prolonging the exemption period and amending the earlier notification.
The notification substitutes the earlier expiry date in the opening paragraph of the principal notification under Explanation 1 to clause (23FE) of section 10, thereby extending the period during which the specified income-tax exemption applies; it further provides that the substitution applies except as respects things done or omitted to be done on and from the 1st April, 2025 till the date of publication of the present notification.

Tax exemption under section 10(23FE): exemption period extended until 31 March 2030 by CBDT notification.
The Central Government, using the power under sub clause (iv) of clause (c) of Explanation 1 to clause (23FE), issued Notification No. 102/2025 dated 11 July 2025 to amend the earlier CBDT notification by substituting the previously specified terminal date for the exemption with a new terminal date, thereby extending the period during which the exemption under clause (23FE) of section 10 remains effective.

Tax exemption under section 10(23FE) extended by notification, altering the statutory expiry and limited by prospective application.
The opening paragraph of the principal notification under section 10(23FE) is amended to substitute the previously specified exemption expiry date with a later statutory cutoff, thereby extending the period for which specified receipts are exempt; the amendment excludes application to acts or omissions occurring on and from the first day of the fiscal year preceding this notification until its publication in the Official Gazette.

Tax exemption under section 10(23FE) extended, prolonging the notified exemption period while preserving prior interim acts.
The Central Government amends the prior notification by substituting the previously notified expiry date with a later expiry date to extend the tax-exemption period under the specified Income-tax provision. The amendment is made under the Government's authority in the relevant Explanation and consists of a textual substitution in the opening paragraph of the earlier notification. The notification excludes acts and omissions occurring on and from 1st April, 2025 until its publication from the retrospective operation of this change.