Tax exemption scope expanded to include additional exempt clauses under section 11 and a transitional date for claiming exemptions.

Amendment broadens the list of exempt clauses treated as exceptions in the exemption computation provision by inserting additional clause references and a new exemption category; it also amends the provisos to include the new clauses in the notification requirement and to introduce an additional temporal criterion for claiming an exemption under the newly added clause, thereby affecting eligibility and timing for exemption claims.

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