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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. 52/2021, dated 5th May, 2021</title>
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    <description>The notification substitutes the earlier terminal date in the opening paragraph of the existing notification with a new terminal date of 31st March, 2030, thereby extending the period of tax exemption under clause (23FE) of section 10. The amendment modifies the prior notification text and is subject to an exception for acts or omissions occurring on and from 1st April, 2025 up to the date of publication of this notification in the Official Gazette.</description>
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      <description>The notification substitutes the earlier terminal date in the opening paragraph of the existing notification with a new terminal date of 31st March, 2030, thereby extending the period of tax exemption under clause (23FE) of section 10. The amendment modifies the prior notification text and is subject to an exception for acts or omissions occurring on and from 1st April, 2025 up to the date of publication of this notification in the Official Gazette.</description>
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