Income-tax exemption changes expand definition of family, add retrenchment compensation exemption, and clarify travel concession treatment. The amendments expand the statutory meaning of 'family' to include spouse, children and dependent parents, brothers and sisters; allow prescribed exceptions to allowance limits for travel concession or assistance; declare routine personal expense allowances not to be special allowances; insert an exemption for retrenchment compensation limited by a statutory formula or monetary cap and deem certain closing-down or transfer payments as retrenchment compensation with Industrial Disputes Act terms applicable; and adjust an allowance ceiling while omitting a specified clause.