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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 10

        Finance Act, 1982
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Tax exemption for non resident interest and specified receipts clarified under amended section 10, with conditions and notification powers. Amendments to section 10 exempt interest on balances in Non resident (External) Accounts for persons resident outside India; introduce exemption for interest on specified Central Government savings certificates subscribed in convertible foreign exchange by non resident Indian citizens or persons of Indian origin; insert an exemption for cash equivalents of leave salary at retirement with specified caps, aggregation and transitional rules and empower the Central Government to vary monetary limits; and add exemption for interest on notified Capital Investment Bonds.
                          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.

                              Tax exemption for non resident interest and specified receipts clarified under amended section 10, with conditions and notification powers.

                              Amendments to section 10 exempt interest on balances in Non resident (External) Accounts for persons resident outside India; introduce exemption for interest on specified Central Government savings certificates subscribed in convertible foreign exchange by non resident Indian citizens or persons of Indian origin; insert an exemption for cash equivalents of leave salary at retirement with specified caps, aggregation and transitional rules and empower the Central Government to vary monetary limits; and add exemption for interest on notified Capital Investment Bonds.


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