Tax exemption for royalties and technical service fees to designated national research body expands nonresident exclusions. 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.