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          <h1>Proposed Amendments to Section 10 Expand Tax Exemptions for Funds, Lease Rentals, and More, Effective April 2025</h1> The proposed amendments to section 10 of the Income-tax Act, effective from April 2025, aim to expand the scope of tax exemptions for specified funds, including retail schemes or Exchange Traded Funds regulated under the International Financial Services Centres Authority (IFSC) Regulations. Additionally, a new clause (15B) exempts income from lease rentals of cruise ships operated by subsidiaries of the same holding company in India until April 2030. Amendments to clause (23C) restrict application approvals after October 2024. Changes to clauses (23EE), (23FB), (34A), and (50) involve expansions and restrictions on exemptions related to specified income, venture capital funds, share buybacks, and e-commerce services.

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