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of <h1>Income-Tax Act Section 10 Amended: Key Changes in Clauses (5A), (6), (15), (18A), (22), (22A), (23C), (23F), (23G), (26).</h1> The amendment to section 10 of the Income-tax Act, effective April 1, 1999, involves several changes. Clause (5A) is removed, and specific items in clause (6) are omitted. Clause (15) is expanded to include computer software manufacturing. Clauses (18A), (22), and (22A) are omitted. Clause (23C) is revised to include educational and medical institutions financed by the government or with limited receipts. Clause (23F) is modified to redefine 'venture capital undertaking' and 'infrastructure facility.' Clause (23G) is replaced to define income from infrastructure investments. Clause (26) is updated to include the Ladakh region.
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