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    <title>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</title>
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    <description>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.</description>
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