Tax exemption for pension disbursements: certain NPS Unified Pension Scheme withdrawals and lump sums now expressly exempted under amended law. The Income-tax Act amendments insert exemptions for certain National Pension System Trust payments and lump sum receipts to subscribers of the Unified Pension Scheme, exempting specified pension disbursements under a government notification, and add the Public Investment Fund of the Government of the Kingdom of Saudi Arabia and its resident wholly owned subsidiaries investing from that fund to the list of qualifying investors in the relevant explanation.