Tax exemption changes expand NPS partial withdrawal and land pooling capital gains relief under targeted amendments. The Finance Act, 2017 amends section 10 to add targeted tax exemptions: partial withdrawals from the National Pension System up to twenty five per cent of employee contributions; corpus treatment for voluntary contributions directed to form part of a trust's corpus; a capital gains exemption for transfers under the Andhra Pradesh Land Pooling Scheme with defined specified assets and a two year retransfer condition; an exclusion limiting application to certain long term equity gains not subject to securities transaction tax; and taxable treatment for foreign company income from sale of leftover crude oil subject to conditions.