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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>Tax exemption for royalties and technical service fees to designated national research body expands nonresident exclusions.</h1> The Bill amends the exclusion-from-income provisions to exempt royalty and technical-service receipts received by specified non-residents from the National Technical Research Organisation, extends National Pension System Trust withdrawal exemption from employees to all assessees, makes certain business-deduction rules applicable, allows class-based notification of public-body exemptions, restricts long-term capital gains exemption for equity-related transfers after the effective date, and extends exemption for foreign-company sales of leftover crude oil on termination of agreements, subject to notified conditions.

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