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<h1>Amendment to Income-tax Act Section 10: New Exemptions for Foreign Aircraft, Telecom Services, and Dividend Income</h1> The amendment to section 10 of the Income-tax Act, effective April 1, 1998, introduces several changes: a new clause (6BB) exempts certain income derived by foreign governments or enterprises from Indian companies operating aircraft if tax is paid by the Indian company; clause (15) now includes telecommunication services; clause (15A) specifies agreements before April 1, 1997; clause (17) increases a monetary limit; clause (23F) and (23G) redefine infrastructure facilities and omit certain conditions; clauses (26AA) and (28) are removed; and a new clause (33) exempts dividends under section 115-O.