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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Definition of Allowances expanded - new sub-clauses classify special and personal allowances for employment expenses.</h1> The amendment revises the definition clause to broaden exemption references to associations, institutions, funds and trusts under section 10 and inserts two sub clauses treating (i) special allowances or benefits granted to meet expenses wholly, necessarily and exclusively for performance of duties (distinct from perquisites) and (ii) allowances for personal expenses at place of duty or residence or to compensate increased cost of living. It also omits a specified phrase from another clause and removes certain statutory cross references and withholding provision references, with those omissions effective from the stated retrospective dates.

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