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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>Relief from taxation for retirement benefit accounts: income from specified accounts taxed as prescribed, with defined eligibility and scope.</h1> Relief from taxation is provided for income accrued in retirement benefit accounts maintained by qualifying individuals in notified foreign jurisdictions: such income shall be taxed in the year and manner prescribed by rules. The provision defines 'specified person' (resident in India who opened the account while non-resident in the notified country), 'specified account' (retirement benefit account taxed by that country on withdrawal), and 'notified country' (as designated by the Central Government).

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