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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendments to Income-tax Act modify Section 10: travel concessions, technician tax relief, tea business subsidies.</h1> The amendments to the Income-tax Act, 1961, introduced by the Taxation Laws (Amendment) Act, 1970, modify Section 10. Key changes include the insertion of provisions related to travel concessions for Indian citizens, specifying conditions for exemptions on travel assistance received from employers, both during employment and post-retirement. Amendments also address tax exemptions for technicians with specialized skills employed in India, detailing conditions for tax relief on salaries. Additionally, a new clause exempts subsidies received by tea businesses for replantation, contingent on certification from the Tea Board. These changes aim to refine tax exemptions and benefits under specific conditions.
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