Pension withdrawal taxation: lump sum receipts from Unified Pension Scheme treated as taxable income in the year received. Amendment deems amounts standing to the credit of a Unified Pension Scheme subscriber, which were previously deductible under section 80CCD, and any accrued amounts received on account of superannuation or voluntary or specified rule-based retirement to be the subscriber's or nominee's income in the year of receipt and taxable accordingly. A transfer from individual corpus to pool corpus on account of such retirement is treated as not having been received. The Explanation defines pool corpus and individual corpus by departmental notification and clarifies that salary includes dearness allowance where provided but excludes other allowances and perquisites.