Tax exemption under section 10(46A) granted to Greater Ludhiana Area Development Authority, effective from the specified assessment year.
Notification designates Greater Ludhiana Area Development Authority as eligible for the tax exemption under clause (46A) of section 10, effective from the assessment year 2024-2025, conditional on its continuing constitution under the Punjab Regional and Town Planning and Development Act, 1995 and its continued fulfillment of one or more purposes specified in sub clause (a) of clause (46A); explanatory memorandum certifies no person is adversely affected by retrospective effect.

Exemption from TDS provisions: payments to ICRISAT exempted, subject to UN privileges and immunities conditions.
Central Government excludes the application of TDS provisions in Chapter XVII to payments received by the International Crops Research Institute for the Semi-Arid Tropics (ICRISAT), subject to the conditions in the United Nations (Privileges and Immunities) Act, 1947 read with the Ministry of External Affairs notification dated 28th October, 1972, and effective from publication in the Official Gazette.

Income exemption under section 10(46): specified non commercial fees and grants exempted subject to non commercial, unchanged activity and filing conditions.
Notification under Section 10(46) exempts specified incomes of the Andhra Pradesh Pollution Control Board - including consent fees, analysis and survey fees, reimbursements for national monitoring programmes, biomedical authorization fees, cess receipts, government grants, RTI fees, non profit sales of law books, interest on staff loans, miscellaneous receipts, and related interest - provided the Board does not engage in commercial activity, the nature of activities and incomes remain unchanged, and the Board files returns as required by the Act.

Designation of Special Courts: specified courts added as Special Courts under the Prohibition of Benami Property Transactions Act.
Amendment to the notification under the Prohibition of Benami Property Transactions Act, 1988 designates specified trial courts as Special Courts by substituting entries in the Schedule; the Central Government, under section 50(1) and in consultation with the High Court Chief Justice, substitutes column (3) entries to specify the Court of XII Additional Sessions Judge, Raipur and the Special Court (Communal Riots), Jaipur as the designated Special Courts.

Income-tax exemption under section 10(46A) notified for an industrial development authority, subject to statutory purpose conditions.
Notification grants income-tax exemption under clause (46A) of section 10 to New Okhla Industrial Development Authority, constituted under the Uttar Pradesh Industrial Area Development Act, 1976, and identifies the assessee by PAN. The exemption is effective from the assessment year 2024-2025 and is subject to the continuing condition that the authority retains one or more purposes specified in sub-clause (a) of clause (46A).

Income exemption under section 10(46) exempts specified grants, donations, fees and interest subject to non commercial and filing conditions.
Notification designates District Legal Service Authority in Haryana as a class of body under clause (46) of section 10 of the Income tax Act, exempting specified income: grants from judicial and legal services authorities, government grants or donations for the Legal Services Authorities Act, amounts under court orders, recruitment application fees and bank interest. The exemption is conditional on absence of commercial activity, unchanged nature of activities and income across financial years, and filing returns as required by clause (g) of sub section (4C) of section 139. The notification is applied retrospectively to assessment year 2024-2025 and lists the covered Authorities with PANs.

Tax exemption under section 10(46) granted with conditions for an authority's specified income and retrospective applicability.
Notification under section 10(46) exempts specified incomes of Baddi Barotiwala Nalagarh Development Authority-grants from central and state governments, revenue under HP Town and Planning Act, and interest on bank deposits-subject to conditions prohibiting commercial activity, maintaining unchanged activity and income character, and filing returns as per clause (g) of sub-section (4C) of section 139; the notification is applied retrospectively to specified assessment years.

Tax exemption period extension under section 10(23FE) notified, prolonging exemption applicability with a limited savings clause.
The Central Government amends the opening paragraph of Notification No. 86/2022, substituting the previously notified terminal date with a later terminal date to extend the temporal scope of the tax exemption under Section 10(23FE). The amendment is made under Explanation 1(c)(iv) to clause (23FE) of section 10 and is subject to a savings clause preserving actions done or omitted from the operative fiscal commencement date until publication of this notification.

Tax exemption under section 10(23FE) extended to 31st March, 2030 by further amendment notification.
The Central Government amends the principal notification by substituting the earlier terminal date in the opening paragraph with a new terminal date, thereby extending the period of exemption under the Explanation to clause (23FE) of section 10; the amendment is subject to the saving clause for acts done or omitted from 1st April, 2025 until publication.

Extension of tax exemption under section 10(23FE) extended to 31 March 2030 by official notification.
The Central Government amends the prior notification under section 10(23FE) by substituting the terminal date "31st day of March, 2025" with "31st day of March, 2030," thereby extending the exemption period described in that notification. The amendment is subject to an exception for actions or omissions from 1 April 2025 until the date of publication of this amending notification in the Official Gazette.

Tax exemption extension under section 10(23FE) continues exemption period by substituting the terminal date for applicability.
The Central Government amends the opening paragraph of the principal notification under the explanation to the specified income-tax exemption clause by substituting the previously stated terminal date for the exemption with a new terminal date, thereby extending the period during which the exemption applies; the amendment preserves transitional effect for acts or omissions occurring on and from the earlier fiscal start date to the date of publication of the amending notification.

Tax exemption period under section 10(23FE) extended to March 2030 by notification amendment via official gazette.
The Central Government, under the specified empowering provision to clause (23FE), amends the principal notification to substitute its originally prescribed expiry date with a later terminal date, thereby extending the statutory tax exemption period; the change is effected by Notification No. 95/2025 and contains an express non-application for acts or omissions occurring on and from the first day of April before publication until the date of publication.

Tax exemption extension under section 10(23FE) prolongs the exemption period by amending the prior notification, with limited retrospective carve out.
The Central Government amends the principal notification issued in 2021 by substituting the previously specified expiry date of the tax exemption with a later expiry date, thereby extending the period of exemption under the explanatory provision to the relevant clause. The amendment modifies the opening paragraph of that notification and specifies that it does not affect acts or omissions occurring on and from the earlier specified date until the publication date of this notification.

Tax exemption under 10(23FE) extended to end of March 2030, amending prior expiry via CBDT notification.
The notification substitutes the opening paragraph of the principal notification to replace "31st day of March, 2025" with "31st day of March, 2030", thereby extending the income-tax exemption period under the Explanation to clause (23FE) of section 10; the amendment is made under the delegated power specified in the notification and is subject to an exclusion for acts or omissions on and from 1st April, 2025 until publication of this further notification.

Tax exemption under section 10(23FE) extended to 31 March 2030, substituting prior notification's expiry date.
The Central Government substituted the opening paragraph of Notification No. 67/2021 to change the expiry date for the tax exemption under clause (23FE) of section 10 to 31st March, 2030, under the power in sub-clause (iv) of clause (c) of Explanation 1; the amendment excludes application to acts or omissions from 1st April, 2025 until publication of the further notification.

Extension of tax exemption period under section 10(23FE) extends statutory applicability and preserves acts from the earlier effective date.
The Central Government has extended the terminal date of the tax exemption provided under the relevant Income-tax Act provision by amending the principal CBDT notification and substituting the earlier terminal date with a later one; the amendment also preserves acts or omissions occurring on and from the prior effective date until publication of the further notification.

Tax exemption period extension under s.10(23FE) extended to March 2030 by CBDT notification amending prior Gazette notice.
The amendment substitutes the terminal date in the opening paragraph of the prior CBDT notification to the "31st day of March, 2030", thereby extending the operative period of the specified income-tax exemption provision; the change is made under the statutory power in the Explanation to the relevant income-tax clause and subject to the stated exception for acts or omissions from 1st April, 2025 until publication of this notification.

Tax exemption under section 10(23FE) extended to 31 March 2030 by notification amending the prior CBDT rule.
The opening paragraph of Notification No. 64/2021 (S.O. 1854(E)) is amended to substitute the earlier terminal date with 31st day of March, 2030, extending the temporal operation of the exemption under Explanation 1 to clause (23FE) of section 10 of the Income-tax Act; the amendment is made under the enabling sub-clause and is subject to the qualification regarding acts or omissions on and from 1st April, 2025 until publication.

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.

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.