The amendment revises several key financial years mentioned within Rule 2DCA, aligns it with the changes made to Section 10(23FE) of the Income Tax Act. The figures ‘2025-26’ and ‘2024-25’ are being replaced with ‘2031-32’ and ‘2030-31’, respectively, in the sub-rules (2), (3), an. It extends the timelines for exemption for income of Sovereign Wealth Funds and Pension Funds, subject to specified conditions.