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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income exemption expanded to cover small savings accounts, government funds, clearing guarantee funds, investment fund and REIT income.</h1> The Bill amends section 10 to add targeted exemptions: payments from Sukanya Samriddhi accounts; receipts on behalf of Swachh Bharat Kosh and Clean Ganga Fund; specified income of a Core Settlement Guarantee Fund (including contributions, penalties and investment income) subject to notification and a deeming charge when shared; refined exemptions for investment funds and unit holders distinguishing non business income from business income; exemption of direct rental income of REIT business trusts and inclusion of distributed rental like income in unit holders' total income; and exclusion of certain sponsor capital gains on exchanged units where securities transaction tax was paid.

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