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of <h1>Amendment to Section 10 of Income-tax Act: New Income Exemptions, Gold Bond Interest, and Pension Exemptions for Gallantry Awards.</h1> The amendment to Section 10 of the Income-tax Act involves several changes effective from April 1, 2000. Key modifications include the omission of certain sub-clauses, adjustments to applicable dates, and the inclusion of new provisions regarding income exemptions. Notable changes include the extension of exemption periods, the inclusion of interest on Gold Deposit Bonds, and exemptions for pension and family pensions for certain gallantry award recipients. Additional clauses address income from venture capital funds, industrial undertakings, and various statutory boards. The amendments also redefine conditions for tax exemptions on dividends and mutual fund incomes.
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