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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>Section 10 exemptions expand exempt income categories and clarify non resident and consultant treatment.</h1> Amendments to section 10 expand exempt income categories by adding winnings from races, clarifying exemption for interest on Non Resident (External) Accounts for eligible individuals, inserting a retroactive exemption for life insurance proceeds, and creating targeted exemptions for consultants and individuals assigned under international technical assistance grants where conditions and approvals are met; refinements also permit exempt interest on approved foreign currency deposits by scheduled banks, define 'Industrial undertaking' for exemption purposes, and modify provisos governing voluntary contribution exemptions with adjusted operative conditions.

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