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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>Interest exemption for non residents: rupee bond interest and IFSC unit income exempted under amended section ten.</h1> Amendments to section 10 introduce exemptions: interest paid to non residents on rupee denominated bonds issued from external sources is exempt under new clause (4C); a new clause (4D) exempts income of specified Category III AIFs located in an IFSC on transfers on a recognised IFSC exchange where consideration is in convertible foreign exchange for units held by non residents; clause (12A) raises the exempt portion of certain NPS withdrawals; clause (15) exempts interest paid by IFSC units; clause (34A) extends buy back exemption to listed shares.

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