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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 10: Updates on Tax Exemptions for Pensions, Relief Funds, Capital Gains, and Foreign Companies' Oil Income.</h1> The amendment to section 10 of the Income-tax Act involves several changes. Clause (4) updates the definition of 'person resident outside India' effective from April 1, 2013. Clause (12B) introduces a tax exemption for partial withdrawals from the National Pension System Trust, effective April 1, 2018. Clause (23C) expands exemptions to include the Chief Minister's and Lieutenant Governor's Relief Funds, effective from April 1, 1998. Clause (37A) exempts capital gains from specified assets under the Andhra Pradesh Land Pooling Scheme, effective April 1, 2015. Clause (38) revises exemptions for long-term capital gains on equity shares. Clause (48B) exempts income from the sale of leftover crude oil stock by foreign companies, effective April 1, 2018.
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