Tax exemption for foreign philanthropic remuneration and notified charitable receipts subject to central approval and notification. A new exemption in section 10 adds sub-clause (via) exempting remuneration to employees or consultants of foreign philanthropic bodies for services rendered in India where the body and the services are approved by the Central Government, and adds clause (23C) exempting income received on behalf of specified Prime Minister funds, other charitable funds or institutions notified by the Central Government, and wholly public religious or charitable trusts or institutions notified for their administration and supervision; such notifications may specify retrospective assessment-year effect.