Tax exemption amendments expand disability pension, compensation interest, compulsory acquisition income, and land pooling capital gains relief. Schedule III is amended to add new exempt income categories for disability pension of armed forces personnel, interest on motor accident compensation, income from compulsory acquisition awards or agreements, and capital gains from transfer of a specified capital asset under the Andhra Pradesh Capital City Land Pooling Scheme. The amendment sets out eligibility conditions for each exemption, including service-related invalidation for disability pension and ownership, transfer, and possession requirements for the land-pooling capital gains relief. The accompanying notes also provide a definition of 'specified capital asset' and transitional treatment for disability pension until notification by the Central Government.