Section 10 exemptions expand exempt income categories and clarify non resident and consultant treatment. 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.