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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>Exemption for casual receipts narrowed and gratuity exemptions limited by salary based formula and trustee fund inclusion.</h1> Amendments to section 10 redefine exemptions: the casual non recurring receipts exemption (excluding lottery winnings) is capped and does not apply to capital gains, business or professional receipts, or additions to employee remuneration. Gratuity exemptions are restated to limit exempt amounts by a formula based on average salary and years of service, and clause (25) is expanded to exempt income received by trustees for an approved gratuity fund.

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