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.

Long-term specified asset designation: IREDA redeemable bonds qualify under section 54EC when redeemable after five years and used for revenue servicing renewable projects.
The Central Government notifies redeemable bonds issued by the Indian Renewable Energy Development Agency as long-term specified asset for section 54EC where bonds are redeemable after five years and issued on or after the notification date, provided IREDA uses proceeds only for renewable projects that can service debt from project revenues without dependence on State Governments.

Tax exemption under section 10(46A) applies to notified boards, subject to continuing eligibility and stated conditions.
Notification under section 10(46A) declares Rajasthan Housing Board a specified board for exemption of specified income under sub clause (b) of clause (46A) of section 10 of the Income tax Act, effective from the assessment year 2024 25 and conditional on the assessee continuing as a board under the Rajasthan Housing Board Act, 1970 with one or more purposes specified in sub clause (a) of clause (46A).

Tax exemption for pollution control board: specified environmental fees exempted subject to non-commercial activity and filing conditions.
The Central Government exempts specified income of the Karnataka State Pollution Control Board under clause (46) of section 10, comprising consent fees, water and air analysis charges, environmental compensation, other environment related fees notified by competent authorities, government grants/subsidies/reimbursements, interest on such receipts, and miscellaneous incidental receipts. The exemption is conditional on the Board not undertaking commercial activity, maintaining unchanged activities and specified income character across financial years, and filing returns as required by clause (g) of sub section (4C) of section 139.

Cost Inflation Index updated to include the new fiscal year value, effective from April and applicable to subsequent assessment years.
Amendment inserts a new entry for the Cost Inflation Index for the fiscal year 2025-26 into the Table linked to the Explanation to section 48 of the Income-tax Act, updating the index used to compute indexed cost of acquisition for capital gains; the change is made under clause (v) of the Explanation and takes effect from the first day of April, applying to the subsequent assessment year and thereafter.

Double taxation avoidance: Protocol strengthens non discrimination, information exchange, mutual agreement and tax collection cooperation between states.
Notification under section 90 gives effect to a Protocol amending the India-Oman tax treaty: it updates the preamble to target treaty shopping, clarifies competent authorities and tax year treatment, revises dual resident tie breaker rules for entities, inserts an associated enterprise adjustment mechanism, reduces withholding benchmarks for royalties and technical fees, adds a Non Discrimination Article, strengthens the Mutual Agreement Procedure with a three year presentation window, modernises Exchange of Information rules, and adds assistance in collection and an entitlement to benefits provision.

Exemption under section 10(46A): Food Safety and Standards Authority of India notified as exempt authority, subject to continuing purposes.
Notification designates the Food Safety and Standards Authority of India as an authority for purposes of the exemption under clause (46A)(b) of section 10, identifying the entity by PAN and its constituting statute, with effect from assessment year 2026-2027, conditional on the entity continuing as an authority under the Food Safety and Standards Act, 2006 and retaining one or more purposes specified in sub clause (a) of clause (46A) of section 10.

Tax deduction relief for IFSC units requires payer receipt of statement before withholding and specified reporting obligations.
No deduction of tax shall be made under specified TDS provisions on listed payments to Units in an International Financial Services Centre, subject to the payee furnishing a verified statement-cum-declaration in Form No. 1 covering the ten consecutive assessment years for which section 80LA is opted; upon receipt the payer must not deduct tax and must report such payments in TDS returns, with relief limited to income from the Unit's approved IFSC business and administrative procedures for secure data handling prescribed.

Tax exemption for notified regulatory authority covers specified non-commercial receipts subject to activity and filing conditions.
Notification grants tax exemption under section 10(46) to the 'Forum of Regulators' for government grants, membership fees from central and state electricity regulatory commissions, and interest on bank deposits, subject to conditions that the Forum shall not engage in commercial activity, that its activities and the nature of the specified income remain unchanged across the financial years, and that it files income-tax returns as required by clause (g) of sub-section (4C) of section 139; the notification is made retrospective for specified past financial years.

Exemption under Section 10(46) extends tax-exempt status to Kerala Toddy Workers' Welfare Fund Board subject to conditions.
Exemption under section 10(46) is notified for Kerala Toddy Workers' Welfare Fund Board in respect of sums received under the Kerala Act, member contributions, and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income nature across the financial years, and filing returns as required by clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to assessment years 2022-2023 to 2025-2026 and is applicable for assessment year 2026-2027.

Exemption under section 10(46A): tax relief granted to notified industrial development authority subject to statutory condition.
The Central Government notifies the Yamuna Expressway Industrial Development Authority (PAN AAALT0341D) as eligible for a statutory tax exemption, effective from assessment year 2024-2025, provided the authority continues to be constituted under the Uttar Pradesh Industrial Area Development Act and continues to fulfil one or more of the qualifying purposes specified in the relevant sub clause for the exemption.

Exemption under section 10(46A) recognised for Dental Council of India, conditional on continuing statutory purposes.
Notification designates the Dental Council of India as eligible for exemption from specified income under section 10(46A) of the Income tax Act, effective from the assessment year 2024 2025, conditional on the Council continuing to be a body constituted under the Dentists Act, 1948 and carrying one or more of the purposes specified in sub clause (a) of clause (46A).

Exemption under section 10(46A) granted to Puducherry Planning Authority, effective from assessment year 2024-25 subject to conditions.
Notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act notifies the Puducherry Planning Authority (PAN: AAAAP3523E) as an authority entitled to exemption from specified income, effective from the assessment year 2024-25, conditional on its continued constitution under the Pondicherry Town and Country Planning Act, 1969 and retention of one or more purposes specified in sub-clause (a) of clause (46A) of section 10.

Tax exemption under clause 10(46A) extends to Karnataka Electricity Regulatory Commission subject to ongoing statutory conditions.
The Karnataka Electricity Regulatory Commission is notified as an exempt entity under the Income-tax Act's exemption clause, effective from the assessment year 2025-26, conditional on its continued constitution under the Electricity Act and performance of one or more purposes specified in the exemption clause.