Relief from taxation for retirement benefit accounts: income from specified accounts taxed as prescribed, with defined eligibility and scope. 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).